Principles of International Taxation
NOTE: The following course description is PRELIMINARY and ILLUSTRATIVE. The details of the teaching arrangements as well as the contents of the course have not yet been finalised and students should not make plans based on this description.
Core Course
The Principles of International Taxation course introduces students to the general principles of international taxation. It is also a foundation course for subsequent international tax courses.
The course includes the following topics:
- Comparative Tax Policy
- International fiscal law and policy
- History of international tax law
- Cross-border enforcement of tax debts
- Developing Countries and International Taxation
- Causes of International Double Taxation and methods of relief
- Indirect Taxation and International Tax Law
- International co-operation between tax administrations
- International Tax Issues for Multinational Groups
The course is taught by Dr Philip Baker, QC, Professor Michael Devereux and Dr John Vella