This module provides an understanding of the principles underpinning the computation by a company of its liability to Corporation Tax (including Capital Gains Tax as relevant to companies) and Value Added Tax (VAT).

Principles of business taxation; Irish and international tax context; Legislative framework including Taxes Consolidation Act 1997, Finance Acts, Revenue guidance and case law; Core concepts of chargeability, residence, source and taxable income; Corporation tax fundamentals including trading and non-trading income and chargeable gains; Losses, reliefs, group relief and close company rules; Income tax for unincorporated businesses including Case I income, basis periods and capital versus revenue expenditure; Taxation of sole traders and partnerships; Capital allowances including qualifying expenditure and rates; Value Added Tax including registration, charge, rates and recovery; International taxation including double taxation relief, transfer pricing and permanent establishment; Current tax developments including legislative change, tax policy and digital taxation; Computation of business tax liabilities and application of tax rules; Interpretation and application of tax legislation to business scenarios

On successful completion of this module, students will be able to: Demonstrate an understanding of the general principles underpinning the taxation of company profits, including use of losses, close company legislation and tax planning. Differentiate between and calculate the tax liabilities of a company relating to Corporation Tax, Capital Gains Tax, Income Tax and VAT. Evaluate the importance of company residence on the taxation of corporate profits, both from an international and domestic perspective. Articulate an understanding of the international and Irish VAT rules and the compliance responsibilities of business. Evaluate a range of financial and non-financial information in advising on the tax implications of incorporation decisions. Advise on Corporate Tax reliefs, such as the Research and Development (R&D) relief, and related planning decisions.

On successful completion of this module, students will be able to: Show a commitment to ethical, responsible, and compliant tax practice by valuing integrity, transparency, and accountability in business taxation.

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The module will be lecture and tutorial based and will cover both theoretical issues and the practical application of tax legislation. The module is designed to provide an engaging and inclusive learning experience that combines lectures, guest seminars, and self‑directed study. Students will apply theoretical concepts through discussion, problem‑based learning and formative feedback opportunities. Recent developments in business taxation, including the global implementation of the OECD’s Pillar Two 15% minimum tax and the resulting increase in compliance complexity for multinational groups, will be incorporated into learning activities to ensure students remain informed of current changes in the tax landscape. Current research also highlights a growing emphasis on transparency and expanded tax reporting obligations, driven by global reform initiatives and ESG‑related disclosure requirements, and these emerging themes will be reflected in class discussions and applied case scenarios. The module supports the development of key graduate attributes including critical thinking, effective communication and collaborative working, to prepare students for both professional practice and industry.