This course attempts to provide an in-depth knowledge of the application of taxation principles for tax planning and decision making. The main topics included in this course are: tax liability of a taxable person, principles of double tax agreements, tax administration and planning, application of value added tax and stamp duty, code of professional conduct and ethics with regard to disclosure of information.

The objective of this course is to enable the student to carry out a research study under the guidance of an academic supervisor.  The student can decide on the research issue to be addressed based on his/her area of interest, which should be related to the field of accounting. Based on the prior knowledge obtained in research methodology the student is expected to complete the study within the stipulated time frame.