This module is not running for 2024-25 entry. Check our LLM and Diploma module list to see other related modules you could take.
The module will consider the history of the interaction between trade and tax agreements and will analyse the impact on tax of multilateral WTO agreements (eg GATT 1994) since the WTO’s creation in 1994. It will also examine the effects of bilateral trade agreements on taxation. Dispute resolution under trade agreements of matters concerning taxation will be addressed. Finally, the legitimate limits of the influence of international trade law on tax law will be interrogated.
15 credits