MSc Transfer Pricing - What you will study
On successful completion of all stages of the of the MSc qualification, students will be able to:
- Critically evaluate, assess, and apply International Tax law concepts, theories, frameworks and policies to develop robust multinational transactions.
- Successfully read, understand and apply International Tax caselaw.
- Evaluate the complexities and use it to pursue both analysis and argument as appropriate within the international taxation environment.
- Assist clients when navigating through, and dealing with, complex areas such as anti-avoidance measures, double taxation, hybrid arrangements taxation of management, taxation of the digital economy, base erosion and profit-sharing, transfer pricing.
- Advice clients by incorporating practical considerations during dispute resolution.
- Demonstrate originality in tackling key emerging tax issues and their tax impact to specific transactions and be able to put together solutions to support clients.
- Comply with obligations and guidelines of the revenue services and corporations alike, when solving the complex issues.
- Identify opportunities for International Tax planning.
* MSc subject to validation
Course layout
This award consists of 3 stages. For the MSc award all 3 stages must be completed consisting of 180 credits in total.
Stages 1 and 2
- Each stage will contain two modules, with 30 credits awarded per module.
- The learning will address important issues within the sector, drawing on key points, to ensure you gain a thorough understanding of the topics.
- Students must complete and successfully pass the assigned coursework assessments and the final exam at the end of each stage to claim their award.
- Pre-recorded academic lectures will be released each week, accompanied with the prescribed reading, any additional reading and/or research, as required. Directed reading will relate to provided case law, and will also include reading from legislation, books, articles, academic and professional journals.
- The learning from the lectures will be emphasised with an array of case studies, practice examples and resources, to challenge thinking in a practical context. Engaging activities on the discussion forum, the use of quizzes, polls and other forum built-in activity will further validate the learning objectives.
- Each main topic will end with a live-online tutorial, conducted by the lecturers. The tutorials are designed to be interactive, providing students with the opportunity to ask questions and to consider issues from different perspectives.
Stage 3
- This stage is the concluding phase of the MSc qualification, culminating with the submission of a 15,000-word dissertation.
- The aim of the dissertation is to develop a careful and detailed study of a proposed problem or concern in International Taxation. By implementing the knowledge gained from Stages 1 and 2 of the programme, students are required to conduct sufficient research to consider and respond to the respective problem.
- Stage 3 consists of introductory lectures that cover the essentials of topic selection and the guidance to a well-written proposal and a structured dissertation.
- Each student will be appointed a supervisor and will be required to book at least three sessions of live online interaction with their supervisor for guidance during the writing of their dissertation.
Assessment
Stage 1 and 2
The assessment scheme for each module shall consist of the following:
- Coursework Assessment 1 (20 Marks)
- Coursework Assessment 2 (20 marks) Final Assignment (60 Marks)
Stage 3:
Dissertation (100 Marks): A 15,000-word dissertation to be submitted.