Module code: LAW7073-B
The aim of this module is to introduce and explore the key legal issues and principles underpinning taxation law and policy. It will approach the issue from international perspective, while elements of tax policy in important jurisdictions especially in US, UK and EU will be considered. This module is an important element of the LLM international Commercial Law, because it helps students to appreciate how the corporate profits are effectively manipulated to the advantage of corporations using different structuring procedures; and it could also form an integral part of the LLM International Banking and Financial Technology Law as much of the tax evasion and avoidance are facilitated through banks, especially located, in tax havens and offshore centres and so having an understanding of the international tax regulations and its effects on international banking will enhance the overall appreciation and understanding of the banking regulations. Similarly, the module can enable students of LLM in Legal studies to appreciate the conceptual relationship between legal provisions in the international tax arena and their underlying theoretical and/or policy frameworks which although falling within international law are moulded to fit within a specific context. Download the PDF for LAW7073-B_2024_5.pdf