Course
Taxation
Tax principles, major taxes, tax planning, international taxation and compliance
5
Modules
25
Articles
~3 h
Reading
IV
CLOs
§ 01 — Curriculum
5 modules.
Each module is a small unit. Most read in sequence — but a determined reader can begin anywhere.
- M IFundamentals of TaxationPrinciples of taxation, tax systems, types of taxes, and tax policy.5 articles
30 minBegin → - M IICorporate TaxationCorporate income tax, transfer pricing, consolidated groups, and tax accounting.5 articles
30 minBegin → - M IIITaxes on Investment and CapitalTaxation of investments, capital gains, property taxes, and inheritance tax.5 articles
30 minBegin → - M IVInternational Taxation and BEPSInternational tax law, the OECD BEPS plan, Pillar One and Two, and CRS/FATCA.5 articles
30 minBegin → - M VUAE and DIFC Tax RegimeThe UAE tax system, corporate tax, VAT in the UAE, and taxation in DIFC and ADGM.5 articles
30 minBegin →
§ 02 — Learning outcomes
4 outcomes.
CLO I
Tax System
Understand the principles of taxation, the structure of the tax system, and the main types of business taxes
CLO II
Tax Accounting
Apply rules of tax accounting for income, expenses, and assets to calculate tax liabilities
CLO III
Tax Planning
Use lawful methods to optimize the tax burden, taking into account business objectives and risks
CLO IV
International Taxation
Navigate issues of cross-border taxation, transfer pricing, and tax treaties
§ 03 — Practices