Taxation II

National University of Ireland, Galway

Course Description

  • Course Name

    Taxation II

  • Host University

    National University of Ireland, Galway

  • Location

    Galway, Ireland

  • Area of Study

    Accounting, Finance

  • Language Level

    Taught In English

  • Prerequisites

    Students who wish to enroll in this course must have taken Taxation I or the equivalent.

  • Course Level Recommendations

    Upper

    ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.

    Hours & Credits

  • ECTS Credits

    5
  • Recommended U.S. Semester Credits
    2
  • Recommended U.S. Quarter Units
    3
  • Overview

    The objective of this course is to extend the student?s knowledge of the areas of taxation covered in Taxation I and to introduce the student to the Capital Taxes. Topics covered will include: Principles of Taxation. Practical application of the principles of Irish tax legislation and case law in relation to Income Tax, Corporation Tax, Value Added Tax, and Capital Gains Tax. International aspects of taxation, including double taxation treaties.

Course Disclaimer

Courses and course hours of instruction are subject to change.

Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.

ECTS (European Credit Transfer and Accumulation System) credits are converted to semester credits/quarter units differently among U.S. universities. Students should confirm the conversion scale used at their home university when determining credit transfer.

Please reference fall and spring course lists as not all courses are taught during both semesters.

Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.