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Curricular information is subject to change
On completion of this course, students should have a sound historical and current understanding of the distinction between the source state and the state of residence for the purposes of allocating taxing jurisdiction. The substance and geographical spread of Ireland's network of bilateral double tax treaties will be studied. The competence of the EU in the area of tax will also be studied, as will be the status of the OECD and its reliance on international political agreement to achieve its aims. We will examine, in a legal context, whether the call by, for example, Thomas Piketty for a global wealth tax is sustainable in the current legal structure. We will reach a (perhaps tentative) view on the future likely course of Ireland’s corporation tax policy.Indicative Module Content:
International tax law will be considered from a legal point of view, focussing on the tension between the sovereignty of jurisdictions (currently exercised through residence and source) and the mobility of, in particular, multinational enterprises. The history of the allocation of taxing rights will be considered, together with the challenges to the international tax order from digital commerce.
The material covered will be a mixture of theoretical examinations of tax, together with review of detailed bilateral double tax treaties, national legislation and case law. Students are expected to complete the readings in advance and to present and defend a legal analysis of particular scenarios in class.
|Student Effort Type||Hours|
|Specified Learning Activities||
|Autonomous Student Learning||
Not applicable to this module.
|Description||Timing||Component Scale||% of Final Grade|
|Assignment: Weekly journal (200 words per week) on international tax news. Each student will present at least one weekly journal in class as part of non-summative feedback and peer review.||Throughout the Trimester||n/a||Graded||No||
|Examination: End of semester examination on international tax issue.||2 hour End of Trimester Exam||No||Graded||Yes||
|Resit In||Terminal Exam|
• Group/class feedback, post-assessment
• Peer review activities
• Self-assessment activities
Feedback will take place during class by peers and lecturer.