University of Mauritius

Module Directory

Module Description

Module Name	Module Code	Lecture Hrs	Practical Hrs	Credits
Principles of International Taxation	DFA3158(5)	3	0	3

Description
Basic principles of international tax law; Double Taxation Conventions, the OECD model; Transfer pricing, thin capitalization rules, international tax avoidance, Base Erosion and Profit Shifting BEPS, tax havens, Common reporting standards, Foreign Account Tax Compliance Act (FATCA) and its implications; methods and strategies of relieving double taxation.
Faculty	Department
FACULTY OF LAW AND MANAGEMENT	Department of Finance and Accounting
Contact Details
Administrative assistant: TASLIMA BOODHUN-JHUMKA Telephone: 4037400 Email: t.boodhun@uom.ac.mu