| 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 |
| Programmes | |
| Prerequisites | No prerequisites. |
| Language of tuition | Module is presented in English |
| Department | Economics |
| Period of presentation | Semester 1 or Semester 2 |
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