International Taxation
| Code | School | Level | Credits | Semesters |
| BUSI4629 | Nottingham University Business School China | 4 | 20 | Autumn China |
- Code
- BUSI4629
- School
- Nottingham University Business School China
- Level
- 4
- Credits
- 20
- Semesters
- Autumn China
Summary
This module provides students the required theories and knowledge to identify and resolve international tax issues relating to international operations that are undertaken by individuals and businesses in China (PRC) and/or international firms that are active in China. It covers mainly tax residence, tax avoidance, transfer pricing, principles of international taxation, foreign income tax, corporate tax, indirect taxes and other relevant tax issues.
Target Students
Master of Finance and Investment (PA)
Classes
- Two 2-hour lectures each week for 10 weeks
Assessment
- 100% Exam 1 (2-hour): 2 hours exam. Scenario-based and short-essay questions (100%)
Assessed by end of autumn semester
Educational Aims
Pre-Requisites： BUSI4628 Taxation in China1. Provide students a robust understanding of theory coupled with practical application on international tax issues. 2. Develop students’ understanding of tax residence, tax treatment of income from both China and overseas of resident enterprises, tax avoidance, transfer pricing, and other relevant foreign tax legislation. 3. Provide students with insight on difference between tax systems in China and those in other foreign jurisdictions.Learning Outcomes
Knowledge and understanding:
•The dynamics of the global economy and international business &/or an awareness of cultural, legal/regulatory, political, and economic differences across countries &/or an appreciation of management issues from a global perspective.
•The use of accounting and other information systems for managerial applications
•The management of resources
•Information systems and business intelligence - the development, management, application and implementation of information systems and their impact upon organisations
•Communications – the comprehension and use of relevant communications for application in business and management, including the use of digital tools
•The importance of sustainability issues, including an understanding of the challenges and opportunities arising from the activities of people and organisations on the economic, social and environmental conditions of the future.
•Strategic risk management and issues of compliance
Intellectual Skills: This module develops:
•Being able to think critically and be creative: manage the creative processes in self and others; organise thoughts, analyse, synthesise and critically appraise. This includes the capability to identify assumptions, evaluate statements in terms of evidence, detect false logic or reasoning, identify implicit values, define terms adequately and generalise appropriately
•Being able to solve complex problems and make decisions: establish criteria, using appropriate decision-making techniques including identifying, formulating and solving business problems; and the ability to create, identify and evaluate options; the ability to implement and review decisions
•Using information and knowledge effectively in order to abstract meaning from information and to share knowledge, including the use of quantitative skills
Professional Practical Skills: This module develops:
•The ability to conduct research and enquiry into business and management issues either individually or as part of a team through research design, the collection and analysis of quantitative data, synthesis and reporting
•The ability to recognise and address ethical dilemmas, corporate social responsibility and sustainability issues, applying ethical and organisational values to situations and choices
Transferable (key) Skills: This module develops:
•Effective communication: networking, listening, oral and written communication of complex ideas and arguments, using a range of media, including the preparation of business reports
•High personal effectiveness: critical self-awareness, self-reflection and self-management; time management; conflict resolution, displaying commercial acumen, the ability to continue to learn through reflection on practice and experience
Conveners
- Dr Xuedan Tao