Discuss on International Tax Law Topic: Harmonisation in international taxation is hard to achieve and maintain because of tax competition between State governments. Regulation of taxation should therefore take place at a national or regional level and not be internationally harmonised. Critically discuss this statement with reference to at least 2-3 examples of a recent proposal on international tax law. Requirements: ? Ensure you cite works clearly. Cites sources appropriately and precisely using OSCOLA – primary and secondary sources of law. ? 5,500 words (including footnotes but excluding bibliography). ? Structure, Organisation & Presentation: o should to demonstrate sharing ideas and information effectively, presents logical argument(s) , avoids repetition, shows good grammar and style o Should be in appropriate and well-structured physical layout. ? Relevant Knowledge & Understanding: should demonstrate understanding of appropriate primary and secondary sources of law. o Identifies and focuses on the key legal issues and themes raised by the question o Shows a deep understanding of relevant legal principles and key cases o Uses the relevant law to answer the specific question and to illustrate points and justify arguments o Applies relevant legal authorities to the issues in a practical manner o Should demonstrate clear evidence of independent reading or thinking and excellent powers of critical thought relating to the relevant and less obvious principles and authorities. o Should demonstrate superior understanding shows evidence of wide reading and appreciation of the subject, leading to an original argument and critical suggestions. ? Analysis & Evaluation: o The writer should demonstrate that they can make a judgement on an issue and break down a complex factual problem or theoretical question into smaller parts and apply relevant legal knowledge. o Analysis in law include identifying and separating distinct legal issues, discussing the different legal arguments that may relate to the factual problem, and identifying arguments in support of, and counter to, an essay statement. o Clearly justify by sound reasoning and demonstrate critical analysis and evaluation of the sources used. o Does not refer to irrelevant material and avoids inaccuracies of fact and law. o Explains why a particular fact/issue/authority is important to the question o Do not simply take a fact/issue/authority at face value (sufficient analysis should be used) o Do not simply state a fact/issue/authority (it shouldn’t be merely descriptive) o Should demonstrate good powers of critical thought and makes good use of examples to illustrate points and to justify arguments o Weighs up different positions and reaches reasoned conclusions o Explain the conclusions based on sound and practical analysis of the relevant law and practice, and the issues raised by the question o o Sample References ( you should use more, at least 15 references) : ? ? The International Taxation System (view affiliations) o Andrew Lyme John Hasseldin ? International Law of Taxation by by Hongler; Peter Hongler; Oxford Scholarly Authorities on International Law o 2021 ? Global trade and customs journal ? Advanced issues in international and European tax law by Christiana HJI Panayi 2015
