International taxation 841

Module code EKN 841
Qualification Postgraduate
Faculty Faculty of Economic and Management Sciences
Module content

This module covers the principles of international taxation and tax treaties, alternative regimes for taxing residents on foreign source income and taxing foreign investors on domestic source income, issues of base erosion and profit shifting, transfer pricing, the concept of permanent establishment, e-commerce, as well as the tax treatment of specific types of income.

Module credits 15.00
NQF Level 09
Prerequisites No prerequisites.
Language of tuition Module is presented in English
Department Economics
Period of presentation Semester 1 or Semester 2

The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of students to familiarise themselves well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

Copyright © University of Pretoria 2023. All rights reserved.

COVID-19 Corona Virus South African Resource Portal

To contact the University during the COVID-19 lockdown, please send an email to [email protected]

Click here for frequently asked questions for first year UP students

FAQ's Email Us Virtual Campus Share Cookie Preferences