Taxation

Teaching Hours and Credit Allocation: 16 Hours, 3 Credits
Course Assessment: Coursework  + Exam

Aims

The module aims to provide a good understanding of the trading activity taxation developments, as a result of the globalisation of markets, which affect the planning of management actions. This course will identify the main tax principles which should be taken into consideration when organizations plan their international operations. It will focus on the management level decision making process, however aspects of public finance dimension will be considered in order to provide a more holistic approach of the issues concerned. This course also deals with certain principles related to cross border taxation (transfer pricing, double taxation treaties etc). Finally, attention will also be given to tax history issues, administration and conformity costs, direct and indirect taxes, capital taxes etc.