Course Details
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Brief Description
Course commencement is subject to minimum numbers.
This micro credential will give students an understanding of the principles underpinning and the risks inherent in the application of domestic and international tax law to corporate entities.
This course qualifies for 50% funding under the HCI Micro-Credential Course Learner Subsidy. Check fees section for details and eligibility. Applications for Spring 2025 will open in October, express your interest to be notified when the course opens for application.
This micro credential will give students an understanding of the principles underpinning and the risks inherent in the application of domestic and international tax law to corporate entities including the application of double taxation relief and other contemporary themes in international tax including BEPS 1.0 and 2.0; EU tax developments; transfer pricing; the implications of the single market; the impact of offshore business; trends in world tax systems; approaches to cross border tax avoidance, the issues in adapting tax treaties to address the requirements of developing countries, and the recent challenges posed by digital commerce to the traditional elements of the international tax system.
The rationale of this module is that tax is central to business and individual decisions and International Tax is of primary concern given the constraints of the nation state in the face of globalisation and cross border business activities.
On successful completion of this module, students will be able to:
- Apply domestic law and international tax law to transactions which span more than one jurisdiction, including controlled foreign company and transfer pricing legislation;
- Critically evaluate the types of business models used by multinational companies to minimise their global effective rate of tax;
- Interpret International Double Tax Treaties in the context of assessing different types of income, profits and capital gains to taxation in different countries;
- Explain the rationale for changes in both domestic and international tax legislation and policy;
- Critically analyse and evaluate in-depth International Tax Law and the philosophical, political and economic structures underpinning it;
- Analyse the strategies used by multinational corporations to move profit to avoid paying taxes.
Assessment
There is no final exam for this module. You will be assessed through continuous skill based assignments, provided by your lecturer.
You must hold a minimum 2.2 Level 8 Degree (NFQ or other internationally recognised equivalents). Recognition of Prior Learning may be considered in accordance with the University regulations.
You must also satisfy the University’s English language requirements.
Entry requirements are established to ensure the learner can engage with the course material and assessments, at a level suitable to their needs, and the academic requirements of the module. By applying to this micro-credential, you are confirming that you have reviewed and understand any such requirements, and that you meet the eligibility criteria for admission.
Successful completion of this module does not automatically qualify you for entry into a further award. All programme applicants must meet the entry requirements listed if applying for a further award.
€2,275 (EU)
€3,300 (Non-EU)
HCI Micro-Credential Course Learner Subsidy - Candidates who satisfy the eligibility criteria can qualify for 50% funding subject to the availability of places. Subject to availability, eligible candidates will be offered a place at the subsidised rate. To clarify eligibility please go to Eligibility Criteria