Does the learner:

1. Demonstrate, in written or oral form, an ability to identify, analyse and solve fundamental international tax law problems.
Solve relevant international tax law problems by skilfully identifying, analysing, and commenting on same.

2. Display an ability to function effectively in and lead a team.
Demonstrate the ability to participate effectively in debating solutions and approaches to particular international tax problems.

3. Undertake independent research and writing at a fundamental level.
Analyse related international tax problems and their solutions independently.

4. Display an ability to conduct a research project at a fundamental level successfully.
Analyse a particular related topic, arrange the subject-matter coherently, accurately and succinctly reflect, formulate and interpret scholarly opinion on the topic.
Identify particular problem areas and develop a clear line of argument by means of analysis, interpretation and problem-solving.

5. Advise clients and stakeholders on the legal implications of and on solutions for particular international tax law problems and questions, in writing and orally.
Write a dissertationt in which a particular related problem is identified, analysed, and discussed.

6. Make use of written and electronic data in writing a dissertation.

7. Participate in debates and discussions on the implications of relevant legal information underlying international tax principles.
Report on a coherent approach toward problem-solving and policy-making with regard to related international tax issues.

8. Undertake fundamental research and write a dissertation on an applicable international tax law topic.

9. Debate the impact on society in general, and on certain interest groups, as well as on the development of people in particular, of related international tax principles.

10. Reveal an ability to distil moral and cultural values underlying the need to levy taxes.

11. Display an awareness as to how the qualification can be utilised to access the labour market.

12. Display an ability to develop and maintain a career by applying their knowledge of international tax law.

Integrated assessment appropriately incorporated to ensure that the purpose of the qualification is achieved:

Assessment seeks to (1) evaluate learner performance in order to determine whether learners comply with assessment criteria; and (2) encourage and guide the improvement of learner performance. Assessment is therefore based on the principle of continuous and regular assessment and complete and prompt feedback.

As the qualification is designed to enhance and advance the knowledge and skills gained in the undergraduate studies, learners are also assessed on their ability to apply their knowledge of international tax law to sets of facts that demand for their solution an integration of the rules and principles of international tax law.

Formative assessment practices that will be implemented:

Formative assessment is aimed at the development of a life-long learning culture based on continuous self-study. Formative assessment is conducted by means of continuous self-assessment, a dissertation and an exam.
Regular meetings between learners and their study leaders take place during which all aspects pertaining to the preparation for and drafting of the research dissertation are discussed. Study leaders assess learners continuously and, equally important, guide them through the process.

Summative assessment practices that will be implemented:

Summative assessment, in conjunction with formative assessment, determines whether the learner passes the course. Summative assessment consists of a written or oral examination. In addition a learner has to obtain a mark of 50% in the dissertation.