
International Taxation
Course Description
International taxation refers to the study and application of tax laws and policies that apply to individuals and businesses engaged in cross-border transactions. It encompasses various aspects, including:
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Cross-Border Transactions: Tax implications arising from the movement of goods, services, and capital between countries.
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Double Taxation: The risk that an individual or company may be taxed on the same income in multiple jurisdictions, leading to economic inefficiencies.
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Treaties and Agreements: Bilateral and multilateral agreements, such as double taxation treaties (DTTs), aim to prevent double taxation and facilitate cooperation between countries.
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Transfer Pricing: The rules and methods for pricing transactions between related entities in different countries, ensuring that profits are allocated fairly among jurisdictions.
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Tax Compliance: The obligations of taxpayers to report and pay taxes in different countries, including the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS).
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Global Tax Reforms: Efforts by organizations like the OECD to address challenges in international taxation, such as base erosion and profit shifting (BEPS) and the digital economy.
International taxation is essential for ensuring fair tax practices, promoting investment, and fostering economic growth in a globalized economy.
Course Curriculum

Dr Tamuka Maziriri
Principal LecturerI’m Dr. Tamuka Maziriri, a dedicated tutor with 25 years of experience in education. Throughout my career, I’ve had the privilege of guiding students to unlock their potential and achieve academic success.