CIT214 | International Taxation

The elective is designed to be an advanced course in direct 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 on direct taxation and double taxation avoidance agreements.

The elective introduces students to the fundamentals of international taxation which is aniche 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. The readings for each session are prefaced with a few lines / questions 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 involving students trying to solve case studies of cross-border tax controversies. 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