LL4AY International Tax Systems: A Global Perspective

This half-unit course provides a comprehensive introduction to international taxation, focusing on the rules that govern cross-border transactions at a global level. It examines how taxation applies internationally, with a particular emphasis on the OECD Model Tax Convention, which forms the basis of most global tax treaties. The course explores various cross-border transactions, from simple imports and exports to more complex structures, analyzing the features of the international tax system through these examples. It also incorporates insights from European Union law and draws examples from the tax systems of G20 countries and other global financial centers. Foundational concepts necessary for understanding international taxation are also covered.

Curriculum

The course focuses on international tax rules and their application to cross-border transactions, using the OECD Model Tax Convention and EU law as key frameworks. Examples are drawn from various global jurisdictions.

1. Autumn Term
   • International Tax Systems: A Global PerspectiveLL4AY
2. Spring Term
   • International Tax Systems: A Global PerspectiveLL4AY