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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.
2. COURSE CONTENT
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
4
22.5
1; 2; 3; 4; 5
Total
30
15
22,5
82,5
3. 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; 5
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%