Registry
Module Specifications
Archived Version 2018 - 2019
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Description The purpose of this module is to build advanced knowledge of Irish capital tax law and practice to equip students for a career as a professional accountant and/or a tax consultant in practice. The teaching methodology is based on lectures, tutorials and problem based seminars on emerging tax issues. This module will also include revision of issues pertaining to Value Added Tax (VAT). Specifically, students will have an advanced understanding of the principles of capital gains tax, stamp duty and capital acquisition tax and will have honed their computation skills in these areas. The module is delivered via a series of lectures, seminars, tutorials and on line learning. | |||||||||||||||||||||||||||||||||||||
Learning Outcomes 1. Describe and implement the capital gains tax rules and regulations from the perspective of individuals. 2. Explain the Irish inheritance and gift tax rules from the perspective of an individual 3. Explain Irish Stamp Duty rules 4. Outline and discuss key issues surrounding the legal implications associated with tax avoidance in Ireland 5. Compute capital gains tax, stamp duty and capital acquisition tax 6. Have a detailed understanding of the legislative framework, rules, regulations and practice of capital taxation in Ireland. 7. Outline and discuss all relevant issues pertaining to Value Added Tax (VAT) | |||||||||||||||||||||||||||||||||||||
All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml |
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