Tax Law: General, International, EU and Transfer Pricing

Overview

Academic Lead: Professor Christiana HJI Panayi

Syllabus: Tax Law: General, International, EU and Transfer Pricing [PDF]

Taxation is an important factor in commercial and financial decision making, as well as an important aspect of public and administrative law. An understanding of taxation is therefore essential for a proper understanding of business and finance as well as law. The module will give students who intend to work in business, law or government an understanding of the principles underpinning domestic and international taxation as well as an overview of some of the major issues in international taxation.

Course content is subject to change.

Course aims

The module is intended to provide an understanding of the principles underpinning taxation and an overview of major issues in international taxation, including tax treaties, supranational EU law and transfer pricing. Taxation is an important driver of commercial and financial decision making, as well as an important aspect of public and administrative law. An understanding of taxation is therefore essential for a proper understanding of business and finance as well as law. In addition, it is hoped that this introduction to taxation will dispel incorrect but common perceptions that tax is highly technical and/or quantitative and therefore only suited for those with an interest in accounting or finance. It is hoped that the module will encourage students to study tax law at CCLS, one of the leading centres for the study of tax law in the UK and Europe.

Teaching and learning

You will be taught through a combination of lectures, seminars, practical workshops and field trips. 

Learning outcomes

Academic Content:

• Gain a broad overview of tax law
• Develop understanding of the international aspects of domestic tax law
• Gain a basic understanding of selective areas of tax law such as EU tax law and Transfer Pricing 

Disciplinary Skills - able to:

• Identify potential tax issues that arise in cross-border transactions
• Identify EU law issues that arise in selected cross-border transactions
• Gain an understanding of methods for the resolution of disputes arising from double taxation in various contexts 

Attributes:

• Develop analytical thinking in a commercial context through case studies
• Identify individual and corporate income tax issues arising in everyday life
• Develop critical reasoning and the ability to deal with multiple legal sources

Fees

Additional costs

All reading material will be provided online, so it is not necessary to purchase any books.

For course and housing fees visit our finance webpage

Entry requirements

Course prerequisite:

No prior study, expertise or experience in taxation is expected or required.

We welcome Summer School students from around the world. We accept a range of qualifications

How to apply

Have a question? Get in touch - one of the team will be happy to help!

Applications close 26 May 2026