Nanyang Technological University

Nanyang Business School

Nanyang Business School - Undergraduate Programmes

Course Description

BF2301 / BF2301 International Tax & Trading Law

Acad Unit: 3

Course Description:

BF2301 International Tax and Trading Law introduces students to key income tax and legal concepts and principles of international taxation and trade law. Particular emphasis will be placed on the international tax and legal implications of the international trading of commodities. Relevant case law, the interpretation and application of tax treaties and recent international tax developments, including the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan, will also be covered in the course. The Law segment will cover legal issues of international commercial transactions.