CTX213 | Conundrums of Domestic and International Taxation

The elective is designed to be an advanced course in taxation law. It builds on the aspects of domestic taxation law taught during the mandatory core course on Law of Taxation. The primary focus is with direct taxation and double taxation avoidance agreements. A few sessions will also deal with issues under GST.

The elective introduces students to the fundamentals of international taxation which is a niche area. Application of international tax law requires knowledge of domestic tax law. This course will thus also deepen the knowledge of domestic tax law with respect to the cross border aspects (such as residence, source, fees for technical services and business connection).

The course intends to engage with key contemporary debates in domestic and international tax law and policy. Each session (or set of sessions) takes up a different topical issue ranging from robot taxation, tax havens to taxation of digital economy. Each session is prefaced with a few lines so that students can adequately reflect on the readings prior to class. The materials used in the course is a mix of scholarly literature, case law, text and commentaries of the OECD and UN Model Convention.

The delivery of the course will combine lectures and seminars. It will rely heavily on the student participation. Students are expected to do the readings indicated against each session. Some sessions also provide for a longer list of recommended additional readings.

COURSE OBJECTIVES

The course aims to fulfil the following criteria:

1. To deepen the knowledge of principles and concepts in taxation law and policy. 2. To familiarise students with the basics of international taxation law. 3. To acquaint students with key contemporary issues in domestic and international tax law.

4. To equip students with the ability to read and critically analyse tax law issues. 5. To train students to produce original written work through the use of doctrinal research methodology.