Distance learning Postgraduate Diploma in International Taxation (Subject to Validation)

This is a distance learning course and all notes and lecture material will be made available via the internet through the KNect365 Learning Virtual Learning platform. Pre-recorded lectures will be conducted on the internet via the online classroom every week, followed a week later by a live online tutorial in a fully interactive classroom to give students the opportunity to ask questions. This ensures that students are part of a unique study environment that assists with balancing already busy professional lives. All lectures and tutorials are recorded and archived, making it very easy to refer back to previous lectures, or catch up on missed lectures.

Programme Structure

Module 1
Principles of International Taxation (30 credits)

Module 2
Jurisdiction of Taxation (30 credits)

Module 3
Transfer Pricing & Anti Avoidance (30 credits)

Module 4
Treaties & Emerging Issues (30 credits)

How will I receive my materials?

There are two books which you will need as part of the course, and electronic versions of these books will be available for you through the KNect365 Virtual Learning Platform:

• International Tax Primer (3rd Ed) – Brian Arnold
• OECD Model Tax Convention on Income and on Capital: Condensed Version 2017 (available online)
• UN Model Double Taxation Convention

You will also be given access to selected online resources and will also have access to a database of tax research material.

Online resource

The course has its own secure website where the content can be viewed entirely online. This site offers you the option of viewing and accessing your course online and downloading and printing the materials at any location that has internet access. The site also offers access to:

• student discussion forum
• useful links
• resources

The aim of the site is to offer a more flexible delivery system and to offer participants the platform to communicate with one another in a secure, dedicated environment.

Discussion Forum

You will use the forum to discuss any matters relating to the course. Throughout the modules, there are suggestions for you to do some further investigation or research into a chosen topic. Students are encouraged to interact with each other and exchange views on the discussion forum. This is a key part of the learning process and will help to enhance your studies and understanding of other participants’ perspectives on different issues.

To be eligible for the award of the Postgraduate Diploma in International Tax you will need to pass the course as a whole. The student will be expected to complete three tutorial questions per module, four written assignments (1 per module) and at the end, complete the final assessment (1 overall written course assignment).

In summary, there are 3 assessment processes that take place over the academic period:

1. Three tutorial questions per module – these are short tutorials that have to be completed for each module.
2. There are four written assignments set for the academic year (1 per module).  Every assignment needs to be completed.
3. Final Assessment – there is one final written course assignment that takes place at the end of the course.  Each student is required to complete this final assessment, irrespective of the marks obtained for the tutorials and assignments. The final assessment is in the form of a research paper and takes place over a period of 10 days. This is an online assessment.