Course · Interpersonal Skills
Taxation Law
How states tax and how lawyers advise: the principles and kinds of tax, income tax, business and corporate tax, VAT and other consumption taxes, international tax and treaties, avoidance, evasion and compliance, and property, wealth and policy.
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Tax touches everything a client does: what they earn, what they sell, where they live, what they leave behind. It has a reputation for being impenetrable, but it is built from a small number of ideas that repeat across countries: someone is liable, on something, at some rate, at some time, in some place, and the state must be able to find and collect it. This course teaches those ideas and how lawyers use them: where a person or company is resident, how each kind of income is taxed, how VAT follows a supply, how two countries share the right to tax, where lawful planning ends and avoidance or evasion begins, and what an adviser may and may not do. It is global in outlook, marks the European Union’s VAT system where it differs, and uses invented figures and three working tools.
The Curriculum
The map of taxation: why states tax, the principles, the kinds of tax, the sources of tax law and how the system is run→
Why states tax, the principles, the kinds of tax, the parts of a tax, the sources of tax law and the line between planning and evasion. Practice: Which Kind of Tax, First Question and Spot the Tax Mistake.
Income tax: residence and source, kinds of income, income against capital, timing, deductions, rates, credits and withholding→
Residence and source, kinds of income, income and capital, timing, deductions, rates and allowances, credits and withholding. Practice: Taxable or Not, Resident or Not, Spot the Income Tax Mistake and the Income Tax Estimator.
Business and corporate taxation: choosing a form, taxing profits, deductions and depreciation, dividends, losses, groups and the cost of getting out→
Sole traders, partnerships and companies, taxable profit, deductions and depreciation, dividends and double tax, losses, groups and changing form. Practice: Which Form, Deductible or Not, Spot the Business Tax Mistake and the Income Tax Estimator.
Consumption taxes: how VAT works, taxable supplies and rates, registration, the place of supply, invoices, sales tax and customs→
The VAT chain, rates and exemptions, registration, input and output tax, place of supply, reverse charge, sales tax and customs. Practice: Zero or Exempt, Where Is It Taxed, Spot the VAT Mistake and the VAT Place of Supply Checker.
International tax: dual residence, double taxation and its relief, treaties, permanent establishment, transfer pricing, withholding and global minimum rules→
Dual residence and double taxation, relief, treaties, permanent establishment, transfer pricing, withholding and anti-abuse rules. Practice: Who May Tax, Treaty Tie-Breaker, Spot the International Tax Mistake and the Tax Residence Tester.
Avoidance, evasion and compliance: where the line is drawn, anti-avoidance rules, audits, penalties, disputes and the adviser’s duties→
Planning, avoidance and evasion, anti-avoidance doctrines and rules, audits, penalties, disputes and the adviser’s duties. Practice: Planning, Avoidance or Evasion, What Should the Client Do, Spot the Compliance Mistake and the Income Tax Estimator.
Property, wealth and transfer taxes, social contributions, incentives and the design of a tax system→
Capital gains, property and transfer taxes, wealth taxes, social contributions, environmental taxes, incentives and tax design. Practice: Which Tax, What Is the Gain, Spot the Mistake and the Income Tax Estimator.
Capstone: Capstone: Nadia Okonkwo moves country→
A designer who moves country in July, a flat she rents out and then sells, clients in three countries, a company she wants to form and a plan that will not work. Decide residence, tax each income, apply VAT, incorporate and advise honestly.
What It Covers
“You will be able to say, for any person, business or transaction, which tax applies, which country may charge it, how to compute it and where the line of lawful planning lies.”
- Follows the taxpayer: a six-question order of thought (who and where, what transaction and which tax, base, rate and time, which states and treaties, reliefs, and compliance and risk) that works on every problem in the course and the capstone.
- Teaches the structure behind the rules, so that a student who knows how VAT chains, treaty tie-breakers and anti-avoidance doctrines work can read any new rule.
- Three tools with invented data: a Tax Residence Tester, a VAT Place of Supply Checker and an Income Tax Estimator, each showing how the answer changes when a fact does.
- Honest about limits: tax rates, thresholds and rules differ by country and change often, so all figures are invented and the course does not state any one country’s law. It links to the site’s Tax Residency and Inheritance Tax tools.
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Cooling the Room$15 →How conflict escalates, mapping a dispute, de-escalation, hard conversations, choosing a process, mediation, power, culture and ethics, with practice mediations.
The Client Conversation$15 →Trust, the first meeting, fees and scope, updates in plain words, advice and decisions, bad news, boundaries and ethics, with practice meetings.Part of a program
Step 7 of 10 in the Foundations of Law, Year 3
Remedies, regulation and the world beyond one country: administrative, international, cross-border, employment and immigration law. Each course is sold on its own; the whole program is $69 once and unlocks every course in it.
See the whole programModule 1 is free to try. Sign in, pass each module quiz and the course average, and your Certificate of Completion is emailed to you automatically. This course teaches method and technique with invented people and figures; it is general education, not legal advice, and professional rules differ from country to country.
Common questions
- Which legal system does it follow?
- It is global in outlook, written in neutral terms with invented figures, and notes where the OECD model treaty, the EU VAT system, common-law and civil-law approaches to avoidance, and the main international rules differ.
- Does it give the current tax rates?
- No. Rates, allowances and thresholds change and differ by country, so the figures here are invented to teach the method. Check current law for any real case.
- Can I use it to file my taxes or plan my affairs?
- No. It is education, not advice, and tax rules are strict, local and changing. See a qualified tax adviser where you live.
- Are the tools real data?
- No. The bands, thresholds and examples are invented. The tools use simplified rules to show structure and cannot tell you what you owe.
- Is it useful for practice or for exams?
- Yes. Tax is tested in many qualifying exams and touches almost every area of practice, from family and employment to companies and cross-border work.
- How do I get the Certificate of Completion?
- Sign in, pass each module quiz and keep a course average of at least 75. The certificate is then issued and emailed to you automatically.
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