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Taxation (Masters)

Course Details

Course Code: MATAXATFAD

Available: Full- Time

Duration: 1 Year

Faculty: Kemmy Business School

Course Type: Taught

Fees: For Information on Fees, see section below.

Contact(s):

Name:
Kieran Gallery
Address:
Department of Accounting and Finance
Email:
kieran.gallery@ul.ie
Tel:
+353-61-213319
Name:
Kathy Ryan
Address:
Programme Co-ordinator, Taught Postgraduate Programmes
Email:
Kathy.Ryan@ul.ie
Tel:
+353-61-234389
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Brief Description

Developed in collaboration with the Irish Tax Institute, this programme offers students the opportunity to be educated in tax in a holistic, integrated and sustainable manner in response to the expressed needs of the tax profession. Exemptions from Part 1 and Part 2 of the Irish Tax Institute professional exams subject to minimum grade requirements. Provides an opportunity to progress to study for the leading professional qualification, AITI Tax Consultant, and become a member of the Irish Tax Institute.

The Master of Taxation aims to provide students with a thorough grounding in the knowledge and application of taxation theory, law and practice as applied to individuals and corporate entities both nationally and internationally.  It also provides an opportunity for students to progress to study for the leading Irish professional tax qualification, AITI Chartered Tax Adviser (CTA), and become a member of the Irish Tax Institute.

The practice of taxation, both domestically and globally, has grown significantly in complexity and importance over the last two decades, creating exciting and dynamic opportunities nationally and internationally for tax experts.  The Master of Taxation was developed by the Department of Accounting and Finance in the Kemmy Business School in collaboration with the Irish Tax Institute, in response to the expressed needs of the tax profession.  It offers students the opportunity to be educated in tax in a holistic, integrated and sustainable manner.  Graduates from the programme will be entitled to exemptions from Part 1 (full) and Part 2 (partial) of the Irish Tax Institute professional exams, subject to minimum grade requirements.  

Taxation is technical and interdisciplinary, taking in elements of law, economics, computational techniques, social sciences and critical theory.  The Master of Taxation creates a distinctive opportunity for students to take their knowledge of taxation beyond the practice of compliance and planning to a deeper understanding of the theoretical underpinnings of the discipline.  

Among the core aims of the programme are to equip students with the following:

  • The sustainable tax technical skill required for personal and corporate tax compliance and consulting work;
  • An understanding of the underlying theory behind the discipline, the techniques of taxation and their implications in a social context;
  • An ability to appreciate the ethical aspects of personal and corporate tax planning and the protection of the national tax base;
  • The tools necessary to research technical tax issues;
  • The research skills necessary to formulate, conduct and report on an independent piece of academic research;
  • Key personal and professional skills including decision-making, collaboration, communication, critical thinking and presentation skills.

The Master of Taxation is a one-year, full-time programme which will be available from September 2012.  The programme consists of ten taught modules, completed over two academic semesters and a research dissertation that will be completed during the summer semester.

PROGRAMME DELIVERY

A variety of educational approaches will be employed in the delivery of the programme including interactive lectures and tutorials, guided reading, small group team work, seminars and workshops, e-learning and action learning through case studies and guest speakers from industry.  Approximately a quarter of the student workload will be taken up by formal contact hours.  The remainder of the student workload should be divided between independent and private study and the preparation of projects and examinations.

Autumn Semester Spring Semester Summer Semmester
  • TX6001 Personal Taxes
  • TX6012 Indirect Taxes
  • TX6021 Revenue Law
  • TX6041 Seminar Series 1
  • FI6111 Research Methods in Finance 1
  • CO6001 Professional Development 1
  • AC6061 Financial Analysis & Governance
  • TX6002 Capital Taxes
  • TX6011 Business Taxes
  • TX6022 Principles of International Tax
  • TX6042 Seminar Series 2
  • FI6112 Research Methods in Finance 2
  • CO6002 Professional Development 2

Elective Module (choose 1)

  • AC4906 Corporate Social Responsibility
  • AC6072 Risk Analytics and Big Data
  • EC6012 International Monetary Economics
  • MN6062 Project Management
  • PM6072 Leadership, Influence & Change
  • FI6091 Weath & Portfolio Management
  • Dissertation

Content of modules can be found by using the search option on the book of modules.

The minimum entry requirement is a 2:2 honours primary degree (Level 8 - National Qualifications Authority of Ireland) in a relevant discipline (for example, business/commerce or law) or the overseas equivalent as determined by the Programme Team in consultation with University of Limerick Graduate School Admissions.  Where English is not the first language of candidates, certified demonstrable achievement in TOEFL English Competency Test will be required.  In exceptional circumstances an applicant who cannot satisfy the undergraduate requirement may be accepted on the basis of relevant professional experience.  Candidates may be interviewed as part of the selection process to determine their suitability for the programme.

WHAT TO INCLUDE WITH YOUR APPLICATION:

  • Qualification transcripts and certificates
  • English language qualification if English is not your first language
  • Certified English translations of your transcripts/certificates where the originals are in a language other than English.
  • A copy of your birth certificate (long document)

 

English Language Requirements

Applicants whose first language is not English must provide evidence of either prior successful completion of a degree qualification taught through the medium of English or meet one of the criteria below (no longer than two years prior to application):

Acceptable English Language qualifications include the following:

  • Matriculation examinations from European countries where English is presented as a subject and an acceptable level is achieved
  • Irish Leaving Certificate English –Ordinary Level Grade D or above
  • TOEFL – 580 (paper based) or 90 (internet based)
  • IELTS – Minimum score of 6.5 with no less than 6 in any one component.
  • English Test for English and Academic Purposes (ETAPP) – Grade C1
  • GCE ‘O’ level English Language/GCSE English Language – Grade C or above
  • University of Cambridge ESOL –Certificate of Proficiency in English - Grade C / Certificate in Advanced English Grade A
  • GCE Examination Boards – Oxford Delegacy of Local Examinations – Grade C / Cambridge Local Examinations Syndicate – School Certificate Pass 1-6 / University of London Entrance and School Examinations Council – School Certificate Pass 1-6

Results in examinations other than those listed above may also be accepted as meeting our English language requirements. Contact the International Education Division for advice.

This Masters programme will prepare graduates to pursue a variety of careers in the tax profession and progress to study for the professional qualification, AITI Tax Consultant, and/or to engage in further tax research.