Postgraduate Diploma in International Taxation

Purpose

The intended purpose of this qualification is to develop the qualifying learners' theoretical competency and to provide them with the ability to apply the relevant legislation in analysing and comparing the various tax systems and the application thereof from a jurisdictive perspective. The learner will be further equipped to define and analyse the nature and various forms from which tax can be derived and the legislative implications of simulated transactions as well as the conjunct anti-avoidance provisions. The purpose, furthermore, provides qualified learners with advanced knowledge and understanding of international tax law from the viewpoint of knowledge of and a critical analysis of the substantive law.

Rationale

Qualified learners of this qualification should have

• Knowledge and understanding - have advanced knowledge and reflective understanding of and insight into the substantive principles of the subject.
• Cognitive skills - be able to apply the advanced knowledge.
• Practical and professional skills - possess and be able to demonstrate practical and theoretical knowledge required to apply the subject principles.
• Values and attitudes - possess and demonstrate all the values and dispositions required to apply the subject in practice.

Learners should further be able to demonstrate

• Problem solving; Team ship; Self-responsibility skills.
• Research skills.
• Communication skills.
• Technological and environmental literacy; Developing macro-vision.
• Learning skills; Citizenship; Cultural and aesthetic understanding.
• Employment seeking skills; Entrepreneurship.

Recognition of Prior Learning (RPL)

Recognition of Prior Learning in the case of learners not complying with the formal entry requirements will be conducted in accordance with the policy and guidelines of the institution.

Entry Requirements

The minimum entry requirement for this qualification is the

• Bachelor of Commerce National Qualifications Framework(NQF) Level 7.

This qualification comprises of compulsory modules at National Qualifications Framework(NQF) Level 8 totalling at 150 Credits.

Compulsory Modules, Level 8, 150 Credits

• Introduction to International tax, 20 Credits.
• International Tax avoidance, 20 Credits.
• Jurisdiction to tax, 30 Credits.
• Cross border entities and transfer pricing, 30 Credits.
• Thin capitalisation and cross border tax collection and tax relief, 30 Credits.
• Cross border Tax collection, 20 Credits.

1.Define and explain international taxation, the types, methods and legislative criteria including international agreements which regulates the framework of international taxation.

• Ability to analyse and differentiate between the various common law rules, legal principles, international agreements and other forms of legislation which define the juridical taxation and allows to differentiate between the various tax systems which function on both the network and foreign cross border basis.

Integrated Assessment

The qualification is coherently aligned in that all teaching, learning and assessment activities are linked to module and qualification outcomes. Assessment methods are varied and includes summative and formative assessment to enhance applied competence from learners and facilitate authentic assessment and learning. Assessment will not only be used to determine whether outcomes were achieved, but also to generate data for grading and provide feedback in order to improve the curriculum. In order for all the assessment purposes to be achieved, Tests, assignments and an examination which reveal evidence of learning based on the criteria of adequacy forms part of assessment methods.