International Tax Trading Law

AY2022/2023 Semester 2

BF2302 International Tax and Trading Law introduces students to key income tax and legal concepts and principles of international taxation and trade law. Particular emphasis will be placed on the international tax and legal implications of the international trading of commodities. Relevant case law, the interpretation and application of tax treaties and recent international tax developments, including the OECD's Base Erosion and Profit Shifting (BEPS) Action Plan, will also be covered in the course. The Law segment will cover legal issues of international commercial transactions.