Subject details

What you'll learn

At the completion of this subject students will be able to:

1. analyse and evaluate a common taxation structure
2. examine the main provisions contained in a typical double tax agreement based on the Organisation for Economic Co-operation and Development (OECD) Model Treaty as they affect individuals income, investment, companies and business operations
3. scrutinise anti-avoidance mechanisms employed by governments to combat international tax avoidance,
4. analyse the different business structures and financing structures in order to set up a foreign enterprise 
5. explain how profit reduction techniques and tax treaties can be used in international tax planning.

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