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ACC 404 Comparative and International Taxation: Reading list

ACC 404 Comparative and International Taxation

Department: BSc Accounting and Finance

Module Description: The aim of the module is to develop the student’s knowledge and understanding of the principles of comparative taxation, provide an understanding of the taxation of international business activity. The module equips the student with a grounding in the principles of international taxation and illustrates the ways in which these principles are currently applied in key jurisdictions across the world. On completion of this module, the student will be able to analyse the role of international tax planning in modern business activity, appreciate the principles and application of principles of taxation across various domestic domains (comparative taxation) and the application of general international taxation principles.

Module texts

  • Miller, A. and Oats, L. (2016). Principles of international taxation. 5th edn. Haywards Heath, West Sussex: Bloomsbury Professional.

  • Sandford, C. (2000). Why tax systems differ: a comparative study of the political economy of taxation. Bath: Fiscal Publications.

Recommended readings

  • Arnold, B. J. (2023). International tax primer. 5th edn. Alphen aan den Rijn: Wolters Kluwer Law International.

  • Ault, H. J., Arnold, B. J. and Cooper, G. S. (2020). Comparative income taxation: a structural analysis. 4th edn. Alphen aan den Rijn, The Netherlands: Wolters Kluwer.

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