Official NUC CCMAS syllabus

TAX 315 — International Taxation I

TAX department course · Nigerian universities

What you'll be able to do (official learning outcomes)

• state the concept of residence at individual and corporate levels, tax haven
• identify the national jurisdiction of courts and enforcement of foreign residence law
• evaluate the effects of offshore judicial decisions
• determine the relief for unremitted foreign income, transfer of assets abroad, offshore income gains and capital gains tax; and
• discuss offshore business taxation

Course contents

Residence (Individual residence, Ordinary residence, Domicile, Residence of Corporation, Tax Havens etc). Other areas include: Enforcement of Foreign Residence Law. National Jurisdiction of courts. Effects of Offshore Judicial Decisions. International Judicial Decision. Foreign Income and Capital of Residents. The Remittance basis.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study TAX 315.

More TAX courses

• TAX 211 · Nigerian Legal System 1
• TAX 212 · Introduction to Taxation 1
• TAX 213 · Business Taxation I
• TAX 221 · Nigeria Legal System II
• TAX 222 · Introduction to Taxation II
• TAX 223 · Business Taxation II
• TAX 311 · Revenue Law and practice
• TAX 312 · Management Information System
• TAX 316 · Ethical Issues in Taxation
• TAX 322 · Research Methods in Taxation
• TAX 323 · Company Law
• TAX 324 · International Taxation II