|Course Name||Comparative VAT|
|Course Code||TXLW 6991|
|Pre/Anti-requisites||This course is only open to LLM students in the Tax Law program. Anti-requisite: LAW 6991 - Comparative VAT|
This course involves a comparative study of the design and operation of value-added taxes and considers how the economic and legal design principles of VATs are given effect in different jurisdictions. Key VAT issues are illustrated using examples from case law and legislation of the EU, New Zealand, Australia, Singapore, and South Africa. No prior knowledge of VAT/GST is required.
Not currently scheduled
|CPD Hours||Eligible LSO CPD: 12h Substantive Professional LLM courses may be eligible for CPD/MCLE credits in other Canadian jurisdictions hours. To inquire about hours and credit eligibility, please email email@example.com|
All courses and schedules are subject to change.