Taxation is the principal source of revenue that helps to raise the sums needed by the governments for their spending. It is otherwise considered as the compulsory contribution from the person to the State for the welfare and development of the society at large.
This course is designed to equip students to understand the system and structure of International taxation and its practice in India, the key debates and comprehending it from a comparative perspective.
Course Outcomes:
CLO 1: Examine the relationship between national and international tax laws (An)
CLO2: Propose solutions to problems of tax evasion, tax avoidance and tax havens (S)
CLO3: Argue on the effectiveness of national and international tax rules (E)
- Teacher: Prof. Ajay Kumar
- Teacher: Nithin Ramakrishnan