Tax Law

Overview

Overview

Candidates will consider whether the foundational principles of tax are adequate to solve modern day issues such as should lobola be subject to tax, what tax consequences are triggered by cryptocurrency transactions and which country should have taxing rights when a business operates in various jurisdictions. The LLM in Tax Law is offered at University of the Witwatersrand, Johannesburg.

The LLM in tax law places emphasis on whether the tax principles, some which have been established decades ago, adequately addresses modern day constructions and issues, students in this course will be able to think about taxation and its impact on transactions beyond theory. Through the programme students will enhance their critical thinking, research, communication, problem solving, self-management and collaboration skills.

An important consideration within the LLM in tax law are legal and ethical considerations regarding taxpayers’ right to structure their affairs so that they minimise their tax exposure. Students will also consider the role that taxation plays or can play in the redistribution of wealth. Taxpayers minimising their tax liabilities versus the role taxes play in realising socio-economic objectives of the government.

The programme is of benefit to practitioners dealing with commercial and corporate matters may be interested in the LLM in Tax Law. Lawyers working in the areas of private and public law or a lawyer advising a non-profit organisation would benefit from this course given its overall focus on tax consequences of concluding contracts and transactions.

The following LLM modules are linked to the LLM in Tax law: Domestic Tax, Foundational Principles of Tax, Taxation of Specific Entities and Transactions and International Tax Law.