Principles of International Taxation

Core Course

The Principles of International Taxation core course introduces students to international taxation. It is also a foundation course for subsequent international tax courses.

The course includes the following topics:

• Introduction to international tax law and state practice in claiming tax jurisdiction
• History of international tax law
• Principles for taxing international business income
• Causes of international double taxation and methods of relief
• Introduction to tax treaties, and the OECD Model Tax Convention
• Transnational enforcement of tax liabilities
• Settlement of international fiscal disputes
• Tax havens, harmful tax competition and cooperation amongst revenue authorities
• The future of international tax law

The course is taught by Visiting Professor Philip Baker KC, Professor Tsilly Dagan, Professor Michael Devereux and Professor John Vella