Advanced Taxation (Paper 3.3)

What you'll learn

• Evaluate the tax impact of major corporate transactions like mergers, acquisitions, demergers, and group restructuring.
• Apply advanced knowledge of international taxation principles, including transfer pricing, double taxation treaties, and tax implications of overseas expansion.
• Provide tax planning advice for individuals with complex affairs (e.g., trusts, investments, executive compensation).
• Analyze the tax consequences of different business financing and ownership structures.
• Research and interpret complex tax legislation and case law to solve novel problems.
• Identify and manage ethical issues in tax practice, distinguishing between tax avoidance (planning) and tax evasion.