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LS552N: COMMERCIAL TAX LAW AND POLICY (2017-2018)

Last modified: 27 Feb 2018 18:37


Course Overview

Tax law is an integral aspect of all international commercial activities; it is crucial for commercial lawyers to have an understanding of tax law even if they are not tax lawyers. This course is a tax law course for general commercial lawyers, providing a gentle introduction to the varieties of tax laws and policies. The course enables a general commercial lawyer to understand tax law and policy discussions, both as public policy concerns and as issues related to clients' commercial matters. The course covers the basics of tax models and introduces a variety of tax law systems, such as income tax, property tax, sales tax and VAT taxes. The course also explains how tax policy can affect corporate and commercial interests, such as the role of tax law in environmental protection, in energy resource stewardship, or in corporate social responsibility. In conclusion, the course is designed for general commercial lawyers to increase their professional skills and legal knowledge related to commercial tax law and policy.

Course Details

Study Type Postgraduate Level 5
Session Second Sub Session Credit Points 30 credits (15 ECTS credits)
Campus Old Aberdeen Sustained Study No
Co-ordinators
  • Dr Roy Partain

Qualification Prerequisites

None.

What courses & programmes must have been taken before this course?

  • Any Postgraduate Programme (Studied)
  • Law (LS) (Studied)

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

  • Master of Laws in International Law and Strategic Studies (Studied)
  • Diploma in Professional Legal Practice (Studied)
  • Master of Laws in International Law and International Relations (Studied)

Are there a limited number of places available?

No

Course Description

Commercial Tax Law and Policy provides a general introduction to a variety of tax systems that a commercial enterprise is likely to encounter, enabling the student to be aware of a variety of issues that might affect their commercial clients. The course provides a broad introduction to a variety of tax law systems, from property law, to VAT, to income tax law and other tax law systems. The course also introduces students to the complexities of tax policy issues that might confront their commercial clients, such as the ethics of corporate income taxes, the uses of environmental taxes, and of the potential to effect public welfare results via tax laws. Overall, the course is intended to provide commercial lawyers with the knowledge to assist their clients with tax law issues and to coordinate their client's interests in discussions with tax attorneys.


Details, including assessment, may be subject to change until 31 July 2022 for 1st half-session courses and 23 December 2022 for 2nd half-session courses.

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

None.

More Information about Week Numbers


Details, including assessment, may be subject to change until 31 July 2022 for 1st half-session courses and 23 December 2022 for 2nd half-session courses.

Summative Assessments

4000 word essay (50%); 2 hour Exam (50%).

Resit: 2 hour exam (50%), essay mark carried forward.

Formative Assessment

There are no assessments for this course.

Feedback

Feedback to be provided on submitted efforts, both at midterm and at final exam.

Course Learning Outcomes

None.

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