UEH Standard Programs

This course aims to provide students with fundamental knowledge for understanding principles of design and operation of income tax systems in terms of cross-border investment and profit shifting around the world. A comparative approach will be applied to highlight the differences in various policies which are adopted by many tax jurisdictions to deal with taxing issues involving foreign elements. This comparative approach will be extended to take into account the tax results of the various international tax policies and their implications. On that basis, the module also explores specific aspects of international taxation on transnational businesses: tax residency, international tax avoidance and double tax avoidance agreement; measures of anti-tax avoidance; transfer pricing and other future developing trends of international tax issues: e-commerce, BEPS,… This module is also designed so that students can apply the international tax issues in the current Vietnamese tax environment.