Faculty: Graduate School of Social Science International Taxation focuses on the principles and practices of taxation across different jurisdictions. Students develop skills in understanding global tax systems, double taxation agreements, transfer pricing, and international tax planning. Graduates are prepared for careers in tax advisory 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 agreements. - Learn techniques for managing transfer pricing and international tax planning. - Explore 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. - Fundamentals of global tax systems, tax jurisdictions, 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 Agreements** - Principles of double taxation agreements (DTAs), including their purpose, structure, and interpretation. - Techniques for applying DTAs to avoid double taxation and resolve tax disputes. 4. **Transfer Pricing** - Principles of transfer pricing, including 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. **Practicum in International Taxation** - Real-world experiences in international taxation, including internships, projects, and hands-on tasks in tax advisory firms or multinational corporations. - Application of learned skills in practical international tax scenarios. 9. **Capstone Project in International Taxation** - Comprehensive project applying skills in global tax systems, double taxation agreements, or transfer pricing. - Delivery of a polished international tax project, report, or presentation. **Assessment Methods:** - Global tax systems analyses, double taxation agreements reports, transfer pricing projects, international tax planning strategies, tax treaties analyses, tax compliance and risk management plans, practicum 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 Agreements" 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. **Major Duration:** Typically 1-2 years for a master's degree or advanced certificate, including coursework, projects, practicum, and internships. **Certification:** Graduates may receive 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 advisors, international tax specialists, tax managers, tax consultants, and individuals seeking careers in tax advisory firms, multinational corporations, government agencies, and related fields. This major equips students with the analytical, problem-solving, and strategic skills needed to excel in international taxation, supporting careers in tax advisory firms, multinational corporations, and government agencies.