Course title: International Taxation
Course code: TMAE330
Department: International Trade – School of Economics and International Business
Credit hours:
Prerequisite(s): None
1. COURSE OBJECTIVES
The module equips students with in-depth tax knowledge, knowledge of international taxation and practical application in Vietnam. Specific contents include: double taxation and double taxation measures; agreement to avoid double taxation; international transfer pricing phenomenon; tax havens; trade defense instruments; create tax plans for businesses, especially international trading enterprises.
- COURSE CONTENT AND SCHEDULE:
|
Lecture |
Chapter |
Time Allocation and methods |
Contribution to CLO |
|||
|
Lecture |
Practice, Seminar… |
Essays, Exercise, Assignments… |
Self-study with teacher’s tutorials |
|||
|
1-2-3 |
Chapter 1: Overview of International Tax |
7 |
2 |
3,5 |
15 |
1; 2; 5 |
|
4-5-6 |
Chapter 2: Double taxation and measures to avoid double taxation |
6 |
3 |
4 |
15 |
1; 2; 5 |
|
7-8-9 |
Chapter 3: Transfer pricing and tax competition |
6 |
3 |
7 |
15 |
1; 2; 3; 4; 5 |
|
10-11 -12 |
Chapter 4: Trade defense tools |
6 |
3 |
4 |
15 |
1; 2; 3; 4; 5 |
|
13-14-15 |
Chapter 5: International Tax Planning |
5 |
4 |
6,5 |
20 |
1; 2; 3; 4; 5 |
|
Total |
30 |
15 |
25 |
80 |
||
- COURSE ASSESSMENT
– Score ladder: 10
– Type of assessment
|
Form |
Content |
Criteria |
CLO |
Proportion |
|
|
Formative |
Attendance |
Students have to attend all the lectures, complete all the assignments and express their opinions in the lectures
|
The number of attendances and participation in lesson |
1; 2; 3 |
10% |
|
Midterm test |
Subjects covered in this course |
Writing test/ assignments/ presentation/ group work |
1; 2; 3; 4; 5 |
30% |
|
|
Bonus Points |
Correctly answering questions in class will be awarded a bonus point of 0.2 pts in the mid term or 0.1 in the final test |
|
|
|
|
|
Summative |
Final test |
Subjects covered in this course |
Writing exam (Multiple-choice and/or essay questions), Assignments, Report, Project, Oral Examination, or a combination of the above |
1; 2; 3; 4; 5 |
60% |