College of Economics and Business Administration

 

The Master of Customs and Taxation Management program is designed to equip students with the knowledge, skills, and expertise necessary to navigate the complexities of customs and taxation regulations in today's global business environment. Through a combination of theoretical knowledge, practical application, and hands-on experience, students will develop a deep understanding of customs procedures, tax laws, and international trade policies.

 

This program offered at:

 

  1.  UTAS-AlMussanah

 

By the end of the program, students will be able to:

 

  1. Apply knowledge of customs and tax regulations, to address complex real-world problems.
  2. Critically evaluate customs and tax-related data and information to make informed decisions.
  3. Identify and assess the risks associated with customs and tax compliance.
  4. Develop and implement effective strategies to ensure compliance and mitigate risks.
  5. Demonstrate leadership and communication skills to effectively manage customs and tax-related issues in complex business environments.
  6. Comply with professional and ethical standards to uphold integrity, confidentiality and accountability in execution of the duties.
  7. Work collaboratively with stakeholders, customs and tax authorities, clients, and associates to ensure regulatory compliance and optimise tax strategies.
  8. Pursue independent research on contemporary issues and advancements in customs and taxation.

 

  1. Applicants must obtain a first university degree (Bachelor’s) or its equivalent from a recognized university or institution, certified by the relevant authorities, with a cumulative GPA of no less than 2.5 according to the system of credit hours or its equivalent.
  2. A student with a cumulative GPA of less than 2.5 will be accepted provided he/she has at least two (2) years of practical experience in the relevant field of knowledge.
  3. Obtaining a score of no less than 6 in the IELTS Academic test (or its equivalent in the TOEFL test) for programs taught in the English language. The student is exempted from the language requirement if his/her studies at the undergraduate level were in English.
  4. The university degree must be in a specialization that qualifies the applicant for the study they are applying for, without prejudice to clause (f) of Article (11).
  5. The employer’s approval, if the applicant is an employee, is required to join the study.
  6. A student is allowed after two years if they wish to reapply to a program from which they were previously expelled.
  7. Any other requirements as specified in the acceptance announcement.

 

Graduates of this MSc in Customs and Taxation program are expected to pursue a wide range of career opportunities in various industries. Some of the common career paths for graduates of such program include:

  1. Customs broker
  2. Trade compliance specialist/Manager
  3. Tax consultant
  4. Supply chain manager
  5. International trade analyst
  6. Government regulator
  7. Import/export manager
  8. Customs and taxation manager
  9. Tax specialist
  10. International trade consultant
  11. Customs and taxation analyst

 

Customs Management Theory and Practice provides students with a comprehensive understanding of effectively managing Customs Administration in today's globalized environment. It covers various aspects including the functions and duties of Customs, policy formulation and implementation, strategic and operational management considerations, international conventions and agreements, risk assessment within Customs operations, and global trends affecting Customs such as societal demands, advancements in technology, and economic shifts.

This course covers the principles and regulations concerning indirect taxes, including Value Added Tax (VAT), Excise Tax, and Customs taxation frameworks. It explores the impact and significance of digitalizing various tax procedures and processes.

 

The aim of this course is to provide students with the knowledge and skills required to undertake businessrelated research. It also seeks to give students an understanding of the many research approaches and methods that can be used to address issues in business. Topics including study design, data collection and analysis, hypothesis testing, sample techniques, and ethical issues in research are frequently covered in the research methodology module. The course also emphasizes how to understand and analyze data using a variety of software tools. The aim of this course is to guide students in acquiring the analytical and critical thinking abilities required for undertaking business-related research. Students should be able to plan and carry out research projects, analyze data, and interpret findings after completing the course content.

  1. BSEL5101 - International Supply Chain Management
  2. BSEL5102 - International Financial Management
  3. BSEL5103 - Customs Reforms and Modernization
  4. BSEL5104 - International Trade Finance
  5. BSEL5105 - Trade Facilitation

 

In this course, students will engage in a thorough examination of international trade policy and its practical implications. They will delve into the theoretical underpinnings of international trade, examining pivotal international trade agreements and the functions of institutions like the World Trade Organization (WTO). Additionally, the course will address contemporary issues and discussions surrounding international trade policy, including trade disputes, protectionist measures, and trade agreements. Through a combination of case studies and hands-on exercises, students will hone their ability to analyze trade policies and assess their effects on global trade dynamics.

This course covers taxation policies in Oman and the UK, emphasizing their economic impact. It explores the principles and regulations of the Income Tax laws, Withholding tax, Corporation Tax, Capitals Gains tax and Inheritance Tax, Students will gain the competence to assess, analyze, and compute tax implications for both individuals and companies, as well as evaluate how taxes interact within practical situations. They will be equipped to advise and support clients in formulating efficient tax planning strategies compliant with tax regulations. Additionally, this course will offer research opportunities to explore the potential adoption of tax policies and regulations to address emerging challenges and developments in the global economy.

 

International Taxation is an advanced level course designed to provide students with a comprehensive understanding of international taxation principles, concept of double taxation, double taxation reliefs and treaties and addressing emerging issues such as tax avoidance and BEPs. Students will acquire the ability to develop effective strategies to reduce the impact of double taxation and address emerging issues such as tax avoidance and BEPs. The course provides students with the ability to understand double tax treaties and implement transfer pricing practices in multinational and cross-border transactions effectively.

  1. BSEL5101 - International Supply Chain Management
  2. BSEL5102 - International Financial Management
  3. BSEL5103 - Customs Reforms and Modernization
  4. BSEL5104 - International Trade Finance
  5. BSEL5105 - Trade Facilitation