Minor in Tax Law
There is constant demand from business
and public authorities for qualified tax specialists to work either as
external tax attorneys or in-house lawyers in both domestic and
multinational companies as well as in various tax administration and tax
policy roles in the national and international public sector
organizations.
The Minor in Tax Law prepares students for a career of
tax professionals either as in-house tax specialists, tax consultants,
tax lawyers, or officers of tax authorities. As Kazakhstan develops, the
demand for entry-level tax lawyers and consultants able to keep step
with the ever-changing tax legislation is increasing rapidly.
Students
who complete the Minor in Tax Law will be able to successfully apply the following skills:
- Ability
to interpret and apply the key sources of tax law, including domestic
tax legislation, administrativeregulations, international regulations
and case law.
- Ability to analyze and design constructive solutions to the key issues in taxation;
- Ability
to exercise and protect the rights and obligations of tax authorities
and tax payers, as well asunderstand the tax administration processes,
including the appeal and litigation processes.
- Ability
to analyze and carry out benchmarking of Kazakhstan's tax legislation,
international tax treaties, andforeign tax legislation.
- Ability
to hypothesize and reflect on certain practical problems and
divergences appearing in domestic lawand international treaty law.
- Ability
to present the analysis of issues in a number of ways (oral
explanation, formal report/memorandum,business style presentation).
- Comprehension of the process of tax law drafting and adoption procedure.
To earn a Minor in Tax Law a student shall complete the following courses:
- Tax Law of the Republic of Kazakhstan
o International Taxation Law
o Principles of Taxation;
o Taxation of Multinational Enterprises;
o or Another elective in Tax as
approved by the Dean of the School of Law or the Dean’s designee; or
o An internship in a tax-related placement, as approved by the Law School faculty member who is supervising the internship
- A Thesis on a tax law topic approved by the Thesis Supervisory Panel
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