àËÅöÊÓƵ

Module information>

Academic Direction

UCL, Queen Mary àËÅöÊÓƵ

Also part of

LLM Postgraduate Laws

Modes of Study

Online Display additional information contained in the tooltip

This course describes the rules and principles that together form the manner in which countries assert and limit their jurisdiction to tax cross-border flows of income and capital gains.Governments, who have traditionally been very protective of their right to tax whatever amounts they think fit, are increasingly seeing the practical need to cooperate with each other.This ensures that they continue to have solid international relations; their economies benefit from overseas investment; and they continue to collect what is considered to be a ‘fair amount of tax’.This change in approach has been evidenced by, inter alia, initiatives that began with providing relief from double taxation. These initiatives have since moved on to exchanging taxpayer information with revenue authorities of other jurisdictions, and even to the point where governments acknowledge a need to assist other revenue authorities by collecting tax revenue on their behalf.