Courses / Module

• Identify the multiplicity of legal sources from which tax-law is drawn and interpret these sources so as to identify the correct legal principles applicable in a given set of circumstances.
• Display an in-depth knowledge of the principles governing such matters as income tax, capital gains tax, the taxation of pensions, estates and partnerships, as well as the taxation of companies and trading and professional income.
• Analyse the various penalties for non-compliance with revenue law and distinguish between such matters as tax avoidance and tax evasion. To recognise when legal penalties will apply in a given set of circumstances, and the extent of their application.
• Engage in discussion of the operation of the domestic tax system in private international law including such matters as the OECD Model Convention and Double taxation agreements.

• Module Graded (numeric value) or Ungraded (Pass/Not Passed): Graded

• Pass standard: 40%
• Could the result of this module be capped? No
• Penalties: Standard Maynooth University Department of Law penalties apply in instances of ethical violation, plagiarism, late submission of any coursework, and failure to attend class satisfactorily.

• Are supplemental/resit registrations permitted? Yes
• 40% pass mark. Continuous assessment mark carried forward.
• University scheduled written examination (Autumn): 180 minutes
• Is Supplemental Continuous Assessment registration permitted? No
• Is Supplemental Continuous Assessment capped? No

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