Applied International Tax Law - Module TX6052

Brief Description

In a fast-evolving global economy, understanding international tax rules is essential for tax professionals, legal advisors, and financial analysts. This micro-credential equips you with the practical skills to understand the principles underpinning and the risks inherent in the application of domestic and international tax law to corporate entities.

Programme Content

During this module, you will:

• Learn how to critically evaluate the types of business models used by multinational companies to minimise their global effective rate of tax.
• Understand how to interpret double tax treaties and assess their application to income, profits, and capital gains across jurisdictions.
• Explore global tax issues such as BEPS, EU tax policy, offshore business, and the challenges digital commerce poses to traditional tax systems.
• Develop critical insight into the legal, political, and economic frameworks that shape international tax law and global tax reform.

Key Information

• This micro-credential will be delivered online over 8 weeks.
• You will be assessed through continuous skill-based assignments, with no final exam.
• You will be provided with a detailed manual on international tax, authored by the module leader.
• Part-time considerations:
  • Designed for working professionals
  • Recorded lectures and mini case studies based on key learning outcomes will be provided in advance of each week.
  • Weekly live classes on Microsoft Teams will cover key points from recorded lectures and case study solutions.
  • Weekly online quizzes with a focus on key aspects of the module will be provided as a revision tool.
  • Timetable will be provided in advance setting out the relevant assignments and deadlines.

Entry Requirements

To help you to be successful on this course:

• Applicants should hold a bachelor's degree (NFQ Level 8) with at least a second-class honours, grade 2 (2:2) in any discipline.
• Alternatively, Recognition of Prior Learning (RPL) may be considered in accordance with the university regulations. In assessing applications, the Course Team will consider relevant accredited tax qualifications, work experience etc. as being suitable prior learning

Guidelines for your applications

• When applying, be sure to include the Module Code TX6052.
• By applying, you confirm that you meet the entry requirements and can take part in the course and its assessments.
• This course will go ahead if it meets minimum enrolment number.
• Completing this module doesn't guarantee you a place in a full programme. If you want to apply for a full programme, you must meet the specific entry requirements for that programme.

Fees

• EU – €2,275
• Non-EU - €3,300
• Further information on fees and payment of fees is available from the Student Fees Office.

Graduate Profile

This micro-credential can lead to the following sectors and careers:

• Tax advisory roles in legal, accounting, or consulting firms.
• In-house tax or compliance functions within multinational corporations.
• Tax Administration Roles with Irish Revenue or overseas
• Policy or research positions in public sector or international organisations (OECD, UN).
• Progression to postgraduate study in taxation, international business, or law.

You will be assessed through continuous skill based assignments, provided by your lecturer.

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Other:

This micro credential will give students an understanding of the principles underpinning and the risks inherent in the application of domestic and international tax law to corporate entities including the application of double taxation relief and other contemporary themes in international tax including BEPS 1.0 and 2.0; EU tax developments; transfer pricing; the implications of the single market; the impact of offshore business; trends in world tax systems; approaches to crossborder tax avoidance, the issues in adapting tax treaties to address the requirements of developing countries, and the recent challenges posed by digital commerce to the traditional elements of the international tax system.

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€2,275 (EU) €3,300 (Non-EU) HCI Micro-Credential Course Learner Subsidy - Candidates who satisfy the eligibility criteria can qualify for 50% funding subject to the availability of places. Subject to availability, eligible candidates will be offered a place at the subsidised rate.

University of Limerick

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Overview:

University of Limerick (UL) is a public research university located in Limerick, Ireland. It is known for its strong academic programs, vibrant campus life, and commitment to research and innovation. UL is ranked among the top 3% of universities worldwide and is a leading institution in Ireland for its contributions to research, teaching, and community engagement.

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Services Offered:

UL offers a wide range of services to its students, including:

Library:

The Glucksman Library provides access to a vast collection of books, journals, and digital resources.

Student Gateway:

This online portal provides access to student information, course materials, and other important resources.

Accommodation:

On-campus accommodation options are available for students, with a variety of choices to suit different needs and budgets.

Cafés and Restaurants:

The campus has a variety of dining options, including cafes, restaurants, and a student-run Coop.

Sports Facilities:

UL Sport offers a wide range of sports facilities and activities for students, including a state-of-the-art sports arena.

Student Support Services:

The university provides a range of support services to students, including academic advising, career counseling, and mental health services.

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Student Life and Campus Experience:

UL offers a vibrant and diverse campus experience, with a strong emphasis on student engagement and community involvement. Students can participate in a wide range of clubs, societies, and events, both on and off campus. The university also has a strong focus on sustainability and social responsibility, with initiatives aimed at promoting environmental awareness and community engagement.

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Key Reasons to Study There:

Strong Academic Programs:

UL offers a wide range of undergraduate and postgraduate programs across various disciplines, with a focus on research and innovation.

Vibrant Campus Life:

The university provides a dynamic and engaging campus experience, with a wide range of opportunities for students to get involved in extracurricular activities and social events.

Research Excellence:

UL is a leading research institution in Ireland, with a strong focus on innovation and collaboration.

International Focus:

The university has a strong international focus, with a diverse student body and a commitment to global engagement.

Location:

UL is located in Limerick, a vibrant city with a rich history and culture.

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Academic Programs:

UL offers a wide range of academic programs across seven faculties:

Arts, Humanities and Social Sciences:

This faculty offers programs in areas such as history, law, modern languages, politics, English, Irish, and sociology.

Education and Health Sciences:

This faculty offers programs in areas such as physical education, psychology, medicine, education, nursing, and allied health.

Kemmy Business School:

This faculty offers programs in areas such as accounting, finance, economics, management, and marketing.

Science and Engineering:

This faculty offers programs in areas such as computer science, electronic engineering, mathematics, statistics, design, and engineering.

Irish World Academy of Music and Dance:

This academy offers programs in traditional Irish music and dance.

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Other: