SAQA

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.

SOUTH AFRICAN QUALIFICATIONS AUTHORITY

REGISTERED QUALIFICATION THAT HAS PASSED THE END DATE:

Higher Diploma: International Tax Law

SAQA QUAL ID	QUALIFICATION TITLE
16897	Higher Diploma: International Tax Law
ORIGINATOR
Rand Afrikaans University
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
National Diploma	Field 08 - Law, Military Science and Security		Justice in Society
ABET BAND	MINIMUM CREDITS	PRE-2009 NQF LEVEL	NQF LEVEL	QUAL CLASS
Undefined	150	Level 7	Level TBA: Pre-2009 was L7	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Reregistered"		SAQA 2663/05	2006-07-01	2009-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2010-06-30		2014-06-30

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

The purpose of the qualification is to provide qualified learners (i.e. learners with an appropriate qualification and expertise) with advanced knowledge and understanding of international tax law, and to strengthen his/her ability to understand international tax law from the viewpoint of knowledge of and a critical analysis of the substantive law.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Due to the practical nature of the subject learners should demonstrate at the point of qualification basic practical skills enabling them to apply the substantive law in a competent and effective way when providing legal and other services, decision making, strategic thinking, organisational function and professional attitude. They should also be able to demonstrate subject-related legal skills, as well as communication, administrative, organisational and managerial skills supportive of the role of experts who have to apply tax law on a daily basis. The learner will be able to demonstrate his/her ability to reason critically and solve problems theoretically and practically, as well as to identify, interpret and evaluate the essence of relationships between substantive law, theory and applied practice.

The minimum entry requirement is a B degree (or equivalent qualification) and practical experience in tax law. A student may receive credit for the exam successfully completed. However, due to the fact that the tax law and by necessary implication international tax law changes consistently, any credit obtained will only be accepted for the purpose of the next enrolment.

Recognition of prior learning:

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 University concerning the recognition of other forms of formal, informal and non-formal learning experience. For this post-graduate qualification, recognition takes place only where prior learning corresponds with the required NQF-level, and in terms of applied competencies relevant to the content and outcomes of the qualification. Through recognition or prior learning a learner can gain access, or advanced placement, or recognition of status, on condition that they continue their studies at this University.

Recognition of prior learning by the Faculty takes place in terms of an assessment procedure. This procedure includes a motivated recommendation by an assessment panel to the Dean's Committee, which takes the final decision.

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

1. Problem-solving skills
Learners will be able to identify, analyse and solve the fundamental and advance international tax law problems responsibly.

2. Teamship
Learners' awareness of the necessity of teamwork and their ability to function effectively within a team or organisation will be enhanced.

3. Self-responsibility skills
Learners will be able to organise and manage themselves and their activities responsibly and effectively.

4. Research skills
Due to the nature of international tax law, it will be expected of learners to identify legal principles and precedent in South Africa and compare those to specific overseas jurisdictions.

5. Communication skills
Communication and communication skills, both orally and in writing, are keys to the practice and application of international tax law. By providing advanced knowledge and reflective understanding of the law and its application in real-life situations, the qualification contributes to the self-confidence of learners and their communication skills.

6. Technological and environmental literacy
Due to the nature of international tax law they use of information technology by learners is of the utmost importance.

7. Developing macro-vision
Learners' insight into the interrelation between international tax law and other fields of law (for example accountancy and economics) and with society in general, as well as the influence of the law on society and vice-versa, will be enhanced.

8. Learning skills
Being a post-graduate qualification aimed at advanced and reflective studies, the learning skills of learners will be enhanced.

9. Citizenship
The learners must be able to show a greater awareness and knowledge of societal issues, in particular with regard to the duty to pay tax, thereby enhancing their social responsibility as citizens.

10. Cultural and aesthetic understanding
Learners will be more aware of and sensitive to cultural and aesthetic realities in society.

11. Employment seeking skills
Due to the acute shortage of skilled international tax practitioners the qualification provides learners with a competitive advantage in seeking employment.

12. Entrepreneurship
The qualification provides learners with more opportunities to develop and implement entrepreneurial skills.

ASSOCIATED ASSESSMENT CRITERIA

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.

ARTICULATION OPTIONS

Access to qualifications on a lower level:
Successful completion of the Higher Diploma in Tax Law, the LLM Tax or any other degree plus extensive corporate tax experience entitles a person to gain access to be considered for admission to the Higher Diploma in International Tax Law.

Access to qualifications on the same level:
N/a

Access to qualifications on a higher level:
N/a

MODERATION OPTIONS

Moderation to ensure fair, reliable and valid assessment is essential. The following mechanisms are employed:

Criteria for study material, tests and examinations imposed by the University and Faculty Board.

Re-mark of papers in the examination for each subject-related study cycle by an external moderator in particular or doubtful cases.

Moderation of results by the dean and/or dean's committee.

Global assessment and moderation by the Faculty examination committee.

Appeals to the dean by individual learners.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

All internal and external assessors (moderators and examiners) will be required to:

Have an appropriate law qualification and/or equivalent practical experience in the relevant branch of the law;

Have the ability to assess learners at this level;

Be nominated by the Faculty of Law for this purpose and registered with the appropriate ETQA, requiring them to comply with the other criteria imposed by the relevant SGB.

REREGISTRATION HISTORY

As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006.

NOTES

This is a new qualification.

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