POSTGRADUATE CERTIFICATE IN INTERNATIONAL TAX
The PG-Cert (Stage 1) applies international taxation concepts to business, showing how one or multiple countries’ income tax laws affect multinationals. Topics include cross-border trade, manufacturing and resource development, investment by individuals and funds, and expatriate work. Building on Module 1, it surveys residence of individuals and entities, taxation of residents and non-residents, planning principles, and key concepts such as tax jurisdiction, transfer pricing, anti-avoidance, and treaties, developed further in Stage 2.
Duration
7 months, part-time
Credits
60 University Credits
Effort
6–10 hrs/week average*
*Student dependent
Assessment
2x Module Assessments
Format
Online – Recorded lectures, Prescribed Reading, Live Q&As
Award
University
PG-Certificate (Stage 1) Overview
Exit Qualification: Postgraduate Certificate, or progress to Stage 2 for Postgraduate Diploma
The Postgraduate Certificate is Stage 1 of the programme and carries 60 credits in total.
- This stage comprises two modules, Introduction to International Taxation and Overview of International Tax Concepts, with 30 credits each.
- Teaching focuses on key issues to build a thorough understanding.
- Students must complete and pass the coursework assessments and the end-of-stage exam to earn the award.
- Each week features pre-recorded lectures with prescribed reading and, where relevant, additional sources. Directed reading covers case law, legislation, books, articles, and academic or professional journals.
- Learning is reinforced with case studies, practical examples, and resources that test thinking in real contexts. Discussion forums, quizzes, polls, and other activities support the learning outcomes.
- Each main topic concludes with a live online tutorial led by lecturers. Tutorials are interactive, offering time for questions and for examining issues from different perspectives.
This extensive module explores the concepts of International Taxation and its application in business. It encompasses a wide range of tax issues influenced by a single, or multiple countries’ income tax laws.
The module provides an understanding of how international tax impacts companies with multinational operations and highlights issues raised by present-day international tax practices.
Examples covered include cross-border trade in goods and services, cross-border manufacturing, production, and resource development by a multinational enterprise, cross-border investment by individuals or investment funds, and individuals working outside the country where they usually reside.
Learning Outcomes
On successfully completing this module, the student will be able to:
Course Content
- Compare and contrast International Tax Law within the broader concept of Tax Law.
- Apply International Taxation principles in actual business transactions.
- Analyse the Model Tax Conventions used for International Tax.
- Interpret other International Law, which also links to International Tax Law.
Knowledge (understanding)
- Critically assess and identify how international tax impacts companies with multinational operations.
- Critically examine the ethical and moral issues raised by present-day international taxation practices.
- Assess and apply complex legal concepts and key case law related to International Taxation.
- Analyse and synthesise complex concepts relating to International Taxation, beyond just income tax.
- Justify the goals of international taxation.
- Evaluate the role of the tax advisor with respect to international taxation transactions.
Skills (competencies)
- Cogently present the concept of International Tax, and understand why International Tax exists and how it links to other forms of Taxation.
- Compare and contrast International Tax Law within the broader concept of Tax Law.
- Interpret other International Law, which also links to International Tax Law.
- Apply International Taxation principles in actual business transactions.
- Analyse the Model Tax Conventions used for International Tax.
This module gives a broad, practical overview of international taxation and the habits needed to analyse real cases. It starts with residence for individuals and legal entities, showing how it is determined, why dual residence occurs, and how treaty tie-breakers and competent authority resolve conflicts. From there, it maps the consequences once residence is fixed, including liability on worldwide income, foreign tax relief, and core reporting obligations.
The module then turns to source rules for employment and services income, business profits, and investment income, explaining how domestic law and treaties allocate taxing rights, prevent double taxation, and manage timing and character mismatches.
You will work through how residents and non-residents are taxed on local and worldwide income, and where permanent establishment, place of effective management, and withholding regimes change outcomes. Alongside doctrine, you will develop practical tax-planning principles focused on lawful structuring, substance, documentation, and dispute readiness.
Case studies highlight risk points such as hybrid arrangements, treaty shopping, and remuneration of cross-border functions. The module also builds a working foundation in the core concepts that underpin the field, namely jurisdiction of tax, transfer pricing, anti-avoidance, and treaties.
You will learn to identify the relevant provision, interpret it using accepted methods, and apply it to facts with clear reasoning. These areas are introduced here to give you a coherent model of how the system fits together, then explored in depth in Stage 2.
Learning Outcomes
On successfully completing this module, the student will be able to:
Course Content
- Examine and determine International Tax principles for non-residents (individuals and legal entities) to their various types of income, including double taxation rules for such residents.
- Interpret and broadly evaluate anti-avoidance measures.
- Recognise Tax Treaties with the understanding of their implementation.
- Identify opportunities for International Tax Planning.
Knowledge (understanding)
- Broadly analyse the concept of residence for individuals and legal entities with specific reference to the source rules for international taxation, including an interpretation of the treaty issues relating to this residence principle.
- Identify and determine the source rules to employment, personal services income and business income, including investment income.
- Explicate the taxation of residents, ranging from the tax policy aspects thereof to consequences of residency and its impact on the worldwide income of a resident and temporary resident.
- Broadly understand the double taxation relief principles of taxation.
- Evaluate the taxation of non-residents, ranging from the tax policy aspects thereof to the source rules, double taxation principles and the taxation of the various types of income of non-residents.
- Broadly assess transactions where the Transfer Pricing principles are to be applied.
- Recognise and interpret what Anti-Avoidance measures entail.
- Identify the contents of a Model Treaty and which Special Treaty aspects are to be included.
- Critically assess methods for effective International Tax Planning.
Skills (competencies)
- Differentiate and compare resident and non-resident taxpayers in relation to their residency status and the consequences thereof.
- Analyse and apply International Tax principles for residents (individuals and legal entities) to their various types of income.
- A broad overview of the fundamentals of double taxation.
- Examine and determine International Tax principles for non-residents (individuals and legal entities) to their various types of income, including double taxation rules for such residents.
- Discuss and broadly explain Transfer Pricing principles per the OECD guidelines.
- Interpret and broadly evaluate anti-avoidance measures.
- Recognising Tax Treaties and how they are implemented and interpreted.
- Understand and identify opportunities for International Tax Planning.
The assessment scheme consists of the following, (per module):
- Coursework Assessment 1 (20 Marks)
- Coursework Assessment 2 (20 marks)
- Final Assignment (60 Marks)
- Total – 100 Marks
To qualify for the Postgraduate Certificate (or progress to Stage 2) the candidate must complete both modules.
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PG-Cert | PG-Dip | MSc
