Official NUC CCMAS syllabus

TAX 324 — International Taxation II

TAX department course · Nigerian universities

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

• describe foreign tax system, place of business, transfer pricing and allocation of expenses
• Define capitalisation and debt conversion
• compute double taxation including tax treaties and reliefs
• Compare the Nigeria’s tax system with those of other developing economies; and
• Discuss cross boarder taxable transactions

Course contents

Foreign tax system. Place of business, transfer pricing. Allocation of expenses, capitalization, and debt conversion. Double taxation. Nigeria tax treaties and relief. Typical clauses, treaty relief by credit, unilateral tax credit, reforms and planning.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study TAX 324.

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 315 · International Taxation I
• TAX 316 · Ethical Issues in Taxation
• TAX 322 · Research Methods in Taxation
• TAX 323 · Company Law