Brief Course Description
1. Course Title:
Advanced International taxation
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ADV604024
4. Credits:
2
5. Course Objectives:
This course provides both a comprehensive overview and an in-depth analysis of key elements within the tax system that pertain to international transactions, including investment, assets, and human mobility. It examines the framework of international tax rules, the principles governing tax jurisdiction, and the methodologies for taxing non-resident individuals as well as foreign-sourced income of resident taxpayers. Additionally, the course explores the operation of Double Taxation Agreements (DTAs) and the implementation of international anti-tax avoidance provisions. Through critical discussions, students will gain insights into the complexities of cross-border taxation and the evolving landscape of global tax policies.
6. Brief Description of Course Content:
At the post-graduate level, this course approaches international taxation from a policy analysis perspective. In addition to reviewing fundamental concepts, it provides an in-depth analysis of international tax issues through a policy lens, including: the taxation of cross-border transactions and income; the allocation of taxing rights and the principles governing their distribution; the interpretation and application of Double Taxation Agreements (DTAs); international tax avoidance strategies and countermeasures; and emerging challenges such as taxation in e-commerce and the implementation of the global minimum tax regime. Through in-depth discussions and case studies, students will gain a deeper understanding of international tax issues within the evolving global context