*Course Objectives:* 

- Master tax systems (individual, corporate, international). 

- Develop tax planning and compliance strategies. 

- Apply ethical standards and regulatory frameworks. 

- Utilize tax software and research tools. 

 

*Learning Outcomes: * 

By course end, students will: 

1. Analyse tax implications across scenarios. 

2. Formulate tax-efficient strategies. 

3. Navigate compliance and dispute resolution. 

4. Use software for tax preparation and planning. 

5. Uphold ethical and professional standards. 

 

*Course Structure: * 

*Week 1: Introduction to Tax Systems* 

- Overview of tax types, principles, and administration. 

- Key concepts: residency, domicile, tax avoidance vs. evasion. 

 

*Weeks 2-3: Individual Taxation* 

- Taxable income, deductions, filing procedures. 

- Case Study: High-net-worth individual tax optimization. 

 

*Weeks 4-5: Corporate Taxation* 

- Tax rates, deferred taxes, mergers, and business structures. 

- Workshop: Tax implications for partnerships vs. corporations. 

 

*Week 6: Indirect Taxes (VAT/GST) * 

- Compliance, input tax credits, cross-border transactions. 

 

*Weeks 7-8: International Taxation* 

- Treaties, transfer pricing, digital taxation, OECD guidelines. 

- Case Study: Transfer pricing in multinationals. 

 

*Week 9: Tax Planning & Strategies* 

- Entity selection, income splitting, estate planning. 

 

*Week 10: Compliance & Ethics* 

- Anti-avoidance rules, audits, confidentiality, and case studies on ethics. 

 

*Week 11: Tax Tools & Software* 

- Hands-on sessions with TurboTax, SAP, legal databases. 

 

*Week 12: Capstone Project & Review* 

- Final presentations on real-world tax scenarios. 

- Course review and final exam. 

 

*Assessments:* 

- *Participation (10%):* Engagement in discussions. 

- *Midterm Exam (20%):* Week 6 (MCQs, short essays). 

- *Case Study Project (25%):* Due Week 11 (written report). 

- *Presentation (15%):* Week 12 (strategy pitch). 

- *Final Exam (30%):* Comprehensive (Week 12). 

 

*Recommended Resources: * 

- *Textbooks: * 

  - Principles of International Taxation by Lynne Oats. 

  - Federal Income Tax Code and Regulations. 

- *Online:* IRS, HMRC, OECD, EU Tax Portal. 

- *Software:* QuickBooks, SAP, Bloomberg Tax. 

 

*Additional Features:* 

- *Guest Lectures:* Industry experts on audits/digital trends. 

- *Office Hours:* Weekly support sessions.