Corporate and Business Taxation
Tax law is central to all businesses and to many business transactions. It helps to shape business law and many commercial decisions. The Corporate and Business Taxation course is suitable not only for tax specialists but also for all students interested in business and commercial law at a practical or theoretical level.
The course aims to introduce students to the issues surrounding taxation of domestic and multi-national corporations as well as that of unincorporated businesses. It uses UK tax law as a starting point for a broader study of tax principles, concepts and policy issues relevant to all tax systems at a national level. Using the same starting point, the course also examines some of the problems surrounding cross-border taxation (‘international taxation’) and the significant impact of EC law on business taxation. Detailed legal issues are studied in depth, always placed in their theoretical, economic and business context. Critical analysis of the policy underlying the law and the way it is implemented is encouraged, as is the introduction of comparative material from other jurisdictions. The course is therefore appropriate for students from a variety of backgrounds, whether or not they have studied tax before. It has been taken successfully by Mjur as well as BCL students.
The course is taught by Judith Freedman, KPMG Professor of Taxation Law, and Glen Loutzenhiser, McGrigors University Lecturer in Tax Law, with guest lectures from leading researchers at the Oxford University Centre of Business Taxation (http://www.sbs.ox.ac.uk/Tax/about/About+Us.htm), and from distinguished tax practitioners and visiting academics. For further information please contact Professor Freedman at judith.freedman@law.ox.ac.uk