International Taxation

College: Graduate School of Social Sciences

International taxation focuses on the principles and practices of taxation across different jurisdictions. Students gain skills in understanding global tax systems, double taxation treaties, transfer pricing, and international tax planning. Graduates are prepared for careers in tax consulting firms, multinational corporations, and government agencies.

Learning Objectives:

• Understand the fundamentals of international taxation and its applications.
• Develop skills in analyzing global tax systems and double taxation treaties.
• Learn techniques for managing transfer pricing and international tax planning.
• Explore the principles of tax treaties, tax compliance, and tax risk management.
• Analyze and interpret international tax data and research findings.
• Develop critical thinking, problem-solving, and analytical skills for effective international tax practice.

Major Outline:

1. Introduction to International Taxation - Overview of key concepts, principles, and practices in international taxation. - Basics of global tax systems, tax authorities, and tax sovereignty.
2. Global Tax Systems - Principles of global tax systems, including tax bases, tax rates, and tax administration. - Techniques for comparing and analyzing different tax systems worldwide.
3. Double Taxation Treaties - Principles of double taxation treaties, including their purpose, structure, and interpretation. - Techniques for applying double taxation treaties to avoid double taxation and resolve tax disputes.
4. Transfer Pricing - Principles of transfer pricing, including the arm's length principle, transfer pricing methods, and documentation. - Techniques for managing and documenting transfer pricing policies.
5. International Tax Planning - Principles of international tax planning, including tax optimization, tax incentives, and tax avoidance. - Techniques for developing and implementing international tax strategies.
6. Tax Treaties - Principles of tax treaties, including their negotiation, application, and interpretation. - Techniques for utilizing tax treaties for effective tax planning.
7. Tax Compliance and Risk Management - Principles of tax compliance, including reporting requirements, tax audits, and penalties. - Techniques for managing tax risks and ensuring compliance with international tax laws.
8. Practical Practice in International Taxation - Hands-on experiences in international taxation, including internships, projects, and practical assignments in tax consulting firms or multinational corporations. - Application of acquired skills in practical international tax scenarios.
9. Capstone Project in International Taxation - Comprehensive project applying skills in global tax systems, double taxation treaties, or transfer pricing. - Submission of a polished international tax project, report, or presentation.

Assessment Methods:

Analyses of global tax systems, double taxation treaty reports, transfer pricing projects, international tax planning strategies, tax treaty analyses, tax compliance and risk management plans, practical training reports, capstone projects, group projects, and presentations.

Recommended Textbooks:

• "International Taxation: Principles and Policies" by Reuven S. Avi-Yonah.
• "Global Tax Systems" by Various Authors.
• "Double Taxation Treaties" by Various Authors.
• "Transfer Pricing" by Various Authors.
• "International Tax Planning" by Various Authors.
• "Tax Treaties" by Various Authors.
• "Tax Compliance and Risk Management" by Various Authors.

Prerequisites:

Basic knowledge of taxation, accounting, and international business. Suitable for students interested in global tax systems, tax planning, and compliance.

Specialization Duration:

Typically one to two years for a Master's degree or advanced certificate, including coursework, projects, practical training, and internships.

Certification:

Graduates can earn a degree or certificate in International Taxation and pursue further education or professional certifications, such as those from the International Fiscal Association (IFA) or the Chartered Institute of Taxation (CIOT).

Target Audience:

Aspiring tax consultants, international tax specialists, tax managers, tax advisors, and individuals seeking careers in tax consulting firms, multinational corporations, government agencies, and related fields.

This specialization equips students with the analytical, problem-solving, and strategic skills needed to excel in international taxation, supporting careers in tax consulting firms, multinational corporations, and government agencies.