The course offers a comprehensive introduction to international taxation. It examines how taxation applies to transactions in the international context. The focus is on rules that operate at a global level, particularly the OECD Model Tax Convention on Income and on Capital, which is the basis of over 3,500 bilateral tax treaties worldwide. The course will look at a series of cross-border transactions, starting with the basic example of export and import of goods and culminating with the treatment of some complex and artificial structures. The features of the international tax system will be studied through these transactions, particularly those found in double tax conventions and the law of the European Union. This approach will be supplemented by an analysis of some foundation concepts needed to study international taxation. Throughout the course, examples will be drawn from the tax systems of a range of jurisdictions, including G20 countries and tax hubs.


The initial Enrolment code is Taxation