CTA212 | Tax Avoidance and the Law

This course is an advanced course on taxation that analyses important aspects of tax law and current commercial practice: the importance of tax planning in commercial transactions and the manner in which the law regulates tax planning and tax avoidance.

The course will consist of case law and statutory law from important common law jurisdictions (United Kingdom, Canada, Australia and South Africa, along with India)

The pedagogical method employed will be a seminar style discussion. Students will be expected to write in class response papers.

The course will adopt a comparative approach to the issue of tax avoidance: Indian law will be analysed by comparing it with other jurisdictions.

This course is restricted to students who have taken the tax course at the undergraduate level.