DT1002 | Double Taxation

Tax law of any jurisdiction cannot be understood in isolation. The mobility of individuals, entities, capital, income, goods and services across borders may give rise to conflict of the interpretation and application of domestic tax laws. This may result in the unintended taxation of the same taxable value in more than one jurisdiction, or non-taxation in any jurisdiction. Double-taxation and non-taxation result in loss of significant revenues to countries and can distort competition. Double taxation conventions (DTCs) are intended to bind nation-states to a common understanding of tax law in order to prevent double-tsxation and non-taxation.

The aim of this course is to understand the issue of unintended double taxation and non-taxation and critically examine the response of tax administrations to the loss of state revenue as a result of unintended double/non-taxation. We will be studying the domestic laws and judicial decisions of various jurisdictions as well as DTCs to understand the approaches that jurisdictions have adopted to address these concerns.

This course will introduce the basic principles of International Taxation and is largely based on the structure and format of Paper-I of the Advanced Diploma on International Taxation (ADIT).