course description for Advanced Taxation in a B.Sc. Accounting program:

???? Advanced Taxation

Course Description

This course builds upon prior taxation knowledge and focuses on complex taxation issues affecting individuals, corporations, and multinational businesses. It covers advanced topics in corporate tax planning, international taxation, indirect taxes, capital gains, and compliance with tax laws. Emphasis is placed on tax planning, risk management, and ethical obligations in tax practice.

Course Objectives

By the end of this course, students should be able to:

1. Analyze and compute advanced tax liabilities for individuals and businesses.

2. Apply tax planning strategies within legal and ethical frameworks.

3. Understand the principles of international taxation and transfer pricing.

4. Prepare tax returns and reports in compliance with national and international tax regulations.

5. Evaluate ethical considerations in taxation and advise on compliance.

Course Content (Main Topics)

• Review of basic taxation principles

• Corporate income tax: computation, allowances, exemptions, and compliance

• Advanced VAT and other indirect taxes

• Capital gains tax for individuals and corporations

• International taxation: taxation of cross-border transactions, double taxation treaties

• Transfer pricing principles and documentation

• Tax planning, avoidance vs. evasion, and risk management

• Tax compliance and reporting obligations

• Use of tax software for computation and filing

• Ethical considerations and professional responsibility in taxation

Teaching Methods

• Lectures and tutorials

• Case studies on corporate and international taxation

• Practical exercises using tax computation software

• Group discussions on ethical taxation practices

Assessment Methods

• Continuous Assessment (Assignments, Quizzes) – 30%

• Practical Tax Computation / Case Studies – 20%

• Final Examination – 50%

Learning Outcomes

Upon successful completion, students will be able to:

• Compute complex tax liabilities for individuals and corporations.

• Apply international tax principles and plan cross-border transactions.

• Prepare and file tax returns in compliance with statutory requirements.

• Analyze tax risks and develop ethical tax planning strategies.

• Demonstrate professional judgment and integrity in taxation matters.

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