The dissertation’s objective is to apply your international tax knowledge through research to explore uncertainties and open new possibilities in practice. Building on Stages 1 and 2, you will undertake a detailed study of a defined problem in international taxation and deliver a well-reasoned recommendation. You are expected to draw on programme learning, perform rigorous analysis, and generate new questions, concepts, and insights that contribute to professional understanding and decision-making.

Duration

24-48 months, part-time

Credits

180 University Credits

Effort

6–10 hrs/week average*
*Student dependent

Assessment

15,000-word dissertation

Format

Distance-based, scheduled supervisor
meetings

Award

MSc (Master’s), Middlesex
University

MSc (Stage 1+2+3) Overview

Exit Qualification: MSc (Master’s)

For the MSc award you  need to complete Stage 3, having completed the Postgraduate Diploma (or an equivalent award).

  • This stage is the concluding phase of the MSc qualification.
  • To be enrolled for the MSc, students must have completed the PG-Diploma in International Taxation (or an equivalent award).
  • To successfully complete this stage, students are required to work towards the submission of a 15,000 word dissertation.
  • The aim of the dissertation is to develop a careful and detailed study of a proposed problem or concern in International Taxation. By implementing the knowledge acquired from the PG-Diploma stage. Students are required to conduct sufficient research to consider and respond to the respective problem.
  • Stage 3 consists of introductory lectures that cover the essentials of topic selection and the guidance to a well-written proposal and a structured dissertation.
  • Each student will be appointed a supervisor and will be required to book at least three sessions of live online interaction with their supervisor for guidance during the writing of their dissertation.

The dissertation applies your international taxation knowledge through directed research to explore uncertainties and open new possibilities in practice.

You will undertake a careful, detailed study of a defined problem in international taxation, using the learning from Stages 1 and 2 to frame the issue, gather and evaluate evidence, and produce a clear, defensible recommendation.

The work should demonstrate rigorous analysis, integrate doctrine with real facts, and show sound judgement. A further aim is to extend understanding in the field by generating meaningful questions, fresh concepts, and well-reasoned insights that advance professional practice.

Learning Outcomes

On successfully completing this module, the student will be able to:

  • Engage in systematic discovery and critical review of appropriate and relevant information sources within the practice area of International Taxation.
  • Appropriately apply qualitative and/or quantitative evaluation processes to original information/ data within the practice area.
  • Understand and apply ethical standards of conduct in the collection and evaluation of data and other resources within the practice area.
  • Gain in-depth knowledge of the selected dissertation topic, and the relevance thereof in terms of the broader International Taxation arena.
  • Equate the empirical challenges and be able to deal with practical research problems (e.g., collecting, manipulating and analysing data).
  • Develop the ability to design and manage an International Taxation project and apply what has been learned to real-world scenarios.
  • Learn how to deal with the complex inter-relationships of real-world processes.
  • Hone the skills in interpersonal communication, data collection and analysis, report writing, and effective time management, all of which are critical in the extremely demanding and ever-changing world of International Taxation.
  1. Engage in systematic discovery and critical review of appropriate and relevant information sources within the practice area of International Taxation. 
  2. Appropriately apply qualitative and/or quantitative evaluation processes to original information/ data within the practice area of International Taxation. 
  3. Understand and apply ethical standards of conduct in the collection and evaluation of data and other resources within the practice area of International Taxation.
  4. Gain in-depth knowledge of the selected dissertation topic and the relevance thereof in terms of the broader International Taxation arena.
  5. An understanding of the challenges of empirical research and the ability to deal with practical research problems (e.g., collecting, manipulating and analysing data).
  1. Develop the ability to design and manage an International Taxation project and link its subject matter to other bodies of taxation knowledge and apply what has been learned to real-world scenarios.
  2. Learn how to deal with the complex inter-relationships of real-world processes.
  3. Hone the skills in interpersonal communication, data collection and analysis, report writing, and effective time management, all of which are critical in the extremely demanding and ever-changing world of International Taxation.

The assessment scheme consists of the following, (per module):

Dissertation (100 Marks): A 15,000-word dissertation to be submitted.

Students must submit their final dissertations on their chosen research topics. Feedback will be given throughout the research project period from approval of the topic until submission.

Download Course Brochure

PG-Cert | PG-Dip | MSc

Course Brochure PG-InTax

We would like to keep in touch to provide you with relevant guidance, advice, tips and updates so you can make the right choice for you, based on the information you have provided us. By submitting your details, you are agreeing to the Academy of Tax Law's privacy policy.


Students rate this programme 97.2%

Shopping Cart
Scroll to Top

Compare Programmes

Choose the track that fits your practice focus. All programmes are practitioner-taught, cohort-based, and validated by Middlesex University.

Dimension Transfer Pricing International Taxation South African Tax Law
Jurisdictional audience Global audience, covers all jurisdictions Global audience, covers all jurisdictions South Africa specific, relevant to SADC region
Ideal for TP managers, advisors, in-house tax teams, analysts moving into TP Advisors and managers dealing with cross-border rules, treaties, planning Practitioners working with the SA Income Tax Act, cases, compliance
Core focus Methods, comparables, DEMPE, documentation, audits, dispute defence Treaties, source vs residence, anti-avoidance, PE, relief from double tax Statutory interpretation, case law, assessments, objections, local practice
Primary tools OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style Case-based assignments, file reviews, short written defences Problem questions, treaty interpretation, position papers Problem questions, statutory analysis, case commentary
Typical outcomes Build defensible TP files and strategies, improve audit readiness Design cross-border structures within rules, mitigate double tax Apply SA tax law accurately, manage reviews and disputes
Entry point Start with PG Certificate, progress to PG Diploma, then MSc, or enter later with suitable experience or credits.

Awards Ladder

Award Best for What you achieve Assessment highlights
PG Certificate Foundation to intermediate upskilling Core concepts, frameworks, and applied techniques Short case write ups, timed responses, applied tasks
PG Diploma Expanding technical depth and application Advanced analysis, risk management, documentation quality Integrated case assignments, policy memos, oral defence
MSc Leaders and specialists building authority Capstone project and research backed practice outcomes Research project, viva or presentation, publishable summary

IFF Certificate Courses

Practical, practitioner-led certificates designed for immediate on-the-job application. Each course can stand alone or act as a pathway into our postgraduate tracks.

Dimension Conducting a Transfer Pricing Trial Effectively Managing Tax Teams Indirect Taxation Tax Risk Management
Jurisdictional audience Global audience Global audience Global audience, with local adaptation Global audience
Ideal for In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial Heads of tax, managers, team leads, controllers, emerging leaders VAT, GST, customs, finance managers, AP, AR, compliance specialists Tax managers, risk officers, controllers, advisors building governance
Core focus Case theory, evidence files, expert reports, witness prep, courtroom strategy Operating models, KPIs, workflows, stakeholder management, coaching VAT design, place of supply, input credits, exemptions, WHT interactions Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study
Duration 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time
Outcomes Confident litigation preparation and defence for TP disputes Stronger execution, clear roles, measurable team performance Reduced VAT errors, better cash flow, fewer surprises at audit Structured governance, fewer findings, faster dispute resolution
Prerequisites TP fundamentals recommended Supervisory experience helpful Basic VAT knowledge helpful General tax experience helpful
Pathway Progress to PG Certificate in Transfer Pricing Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership) Progress to PG programmes, International Tax or SA Tax Law Progress to PG Certificate in International Taxation or Transfer Pricing
Assessment End of module progress assessment

5000-word assignment if PG-Cert option elected
End of module progress assessment

5000-word assignment if PG-Cert option elected
End of module progress assessment

5000-word assignment if PG-Cert option elected
End of module progress assessment

5000-word assignment if PG-Cert option elected