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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Postgraduate Diploma in International Taxation 
SAQA QUAL ID QUALIFICATION TITLE
102459  Postgraduate Diploma in International Taxation 
ORIGINATOR
University of Johannesburg 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Postgraduate Diploma  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  120  Not Applicable  NQF Level 08  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  EXCO 0821/24  2021-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This qualification does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The intended purpose of this qualification is to develop the qualifying learners' theoretical competency and to provide them with the ability to apply the relevant legislation in analysing and comparing the various tax systems and the application thereof from a jurisdictive perspective. The learner will be further equipped to define and analyse the nature and various forms from which tax can be derived and the legislative implications of simulated transactions as well as the conjunct anti-avoidance provisions. The purpose, furthermore, provides qualified learners with advanced knowledge and understanding of international tax law from the viewpoint of knowledge of and a critical analysis of the substantive law.

Rationale:
Qualified learners of this qualification should have:
  • Knowledge and understanding - have advanced knowledge and reflective understanding of and insight into the substantive principles of the subject.
  • Cognitive skills - be able to apply the advanced knowledge.
  • Practical and professional skills - possess and be able to demonstrate practical and theoretical knowledge required to apply the subject principles.
  • Values and attitudes - possess and demonstrate all the values and dispositions required to apply the subject in practice.

    Learners should further be able to demonstrate:
  • Problem solving; Team ship; Self-responsibility skills.
  • Research skills.
  • Communication skills.
  • Technological and environmental literacy; Developing macro-vision.
  • Learning skills; Citizenship; Cultural and aesthetic understanding.
  • Employment seeking skills; Entrepreneurship. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    Recognition of Prior Learning in the case of learners not complying with the formal entry requirements will be conducted in accordance with the policy and guidelines of the institution.

    Entry Requirements:
    The minimum entry requirement for this qualification is the:
  • Bachelor of Commerce National Qualifications Framework(NQF) Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification comprises of compulsory modules at National Qualifications Framework(NQF) Level 8 totalling at 150 Credits.
    Compulsory Modules, Level 8, 150 Credits:
  • Introduction to International tax, 20 Credits.
  • International Tax avoidance, 20 Credits.
  • Jurisdiction to tax, 30 Credits.
  • Cross border entities and transfer pricing, 30 Credits.
  • Thin capitalisation and cross border tax collection and tax relief, 30 Credits.
  • Cross border Tax collection, 20 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1.Define and explain international taxation, the types, methods and legislative criteria including international agreements which regulates the framework of international taxation. 

    ASSOCIATED ASSESSMENT CRITERIA 
  • Ability to analyse and differentiate between the various common law rules, legal principles, international agreements and other forms of legislation which define the juridical taxation and allows to differentiate between the various tax systems which function on both the network and foreign cross border basis.

    Integrated Assessment:
    The qualification is coherently aligned in that all teaching, learning and assessment activities are linked to module and qualification outcomes. Assessment methods are varied and includes summative and formative assessment to enhance applied competence from learners and facilitate authentic assessment and learning. Assessment will not only be used to determine whether outcomes were achieved, but also to generate data for grading and provide feedback in order to improve the curriculum. In order for all the assessment purposes to be achieved, Tests, assignments and an examination which reveal evidence of learning based on the criteria of adequacy forms part of assessment methods. 
    		•

    INTERNATIONAL COMPARABILITY 
    Similar qualifications are offered by South African and international tertiary institutions. 

    ARTICULATION OPTIONS 
    This qualification allows for both vertical and horizontal articulation options:
    Vertical Articulation:
  • Master of Laws in Tax Law, Level 9.
  • Master of Laws in Corporate Law, Level 9.
  • Master of Commerce in South African and International Taxation, Level 9.

    Horizontal Articulation:
  • Bachelor of Commerce Honours in Taxation, Level 8. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
     
    NONE 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    NONE 


    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.