Taxation Theory and Practice
University of Limerick
Area of Study
Taught In English
Course Level Recommendations
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.
Recommended U.S. Semester Credits3
Recommended U.S. Quarter Units4
Hours & Credits
OverviewTax theory, basic concepts; public failure and public expenditure growth; cannons of taxation; structure and administration of the taxation system, assessment, appeals, collection, audit and penalties; computation of personal income tax liability; efficient employee remuneration, benefits in kind, employee share schemes, the PAYE system; taxation of investment income, from financial instruments, dividends and real property; the business expansion scheme; tax planning, review of the tax based incentives; the Irish/UK double taxation treaty.
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.