Taxation pervades every area
of life, including property, family, employment,
and business affairs. Tax Law is well suited to
interdisciplinary study, intersecting as it does
with economics and politics. It also offers rich
opportunities for the study of many areas of
law, given that tax factors have frequently
influenced development of legal concepts
and principles. In turn, tax laws are shaped by
concepts of property, commercial, corporate,
and employment law, approaches to drafting
and interpretation of legislation. This course
introduces students to selected issues in
the law of taxation, chosen to illuminate
fundamental concepts and to link to other parts
of the undergraduate law course. The focus
is on Tax Law, but the technical issues are
examined by focusing on themes and principles,
and by placing the law within its political and
economic context to create an understanding
of the requirements of a tax system and the
difficulties encountered in designing, legislating
for, and administering such a system.
Language of Instruction: Arabic (legal and
technical terms, however, are also given in
English and French).