This course offers an advanced study of aspects of current international and domestic tax issues and policy development.
This course seeks to provide students with a solid understanding of recent trends in international and domestic tax policy development. This includes a move to tax base broadening by governments, including the introduction of new types of taxes, including digital taxes, environmental taxes and capital gains taxes.
This course will seek to expand student’s knowledge of the international tax policy setting process, including the OECD and UN institutional processes. This course will also seek to explain why governments around the world are contemplating the expansion of their tax bases to include a global minimum tax, digital services taxes, environmental taxes and also seeking to tax capital gains. Part of this knowledge development process will be to understand the focus of why these taxes have been focused upon to remedy perceived tax inequalities. This course will also seek to expand and consolidate student’s knowledge of this subject area and provide real-life insights into the policy development and making process connected to these taxes.
The teaching will be conducted through a series of lecture topics with practical examples and case studies provided to enable participants to gain confidence in applying their knowledge gained during the course.