Brief Course Description
1. Course Title:
International Taxation
2. Language of Instruction:
Tiếng Việt
3. Course Code:
TAX504022
4. Credits:
3
5. Course Objectives:
This course provides foundational knowledge for understanding the principles of designing and operating income tax systems related to cross-border transactions activities and the global movement of income. A comparative approach will be employed to highlight the various policies that countries may adopt to address tax issues involving foreign elements. This comparative method will be extended to examine the tax outcomes of different international tax policies and their implications. As such, the course also explores specific aspects of international taxation concerning cross-border business activities: tax residence issues, international tax avoidance issues, and double taxation agreements; measures against international tax avoidance practices; transfer pricing issues, and other contemporary issues in international taxation, such as ecommerce, BEPS, etc.
6. Brief Description of Course Content:
This course includes both theoretical and practical components. In terms of theory, students will be equipped with fundamental knowledge of the principles of income tax design and operation related to cross-border investment activities and global income movements. On this basis, the course provides students with an overview of various international tax policies, including tax residency, international tax avoidance, double taxation treaties, transfer pricing, and measures against tax avoidance. The practical part of the course will provide exercises and real-life situations, helping students apply theoretical knowledge to analyze and solve problems related to international taxes. Thereby, students will not only be equipped with in-depth knowledge but also develop practical skills to support tax compliance and tax advice related to cross-border business activities, including contemporary issues such as e-commerce and BEPS.