75 Internationalised curriculum development is critical to any institution aiming to approach internationalisation in a coherent way. Research on Internationalisation of the Curriculum (IoC), emphasizes the notion of curriculum as encompassing all aspects of learning and works at formal, hidden, and informal levels. The Higher Education Academy (HEA) developed a framework approaching internationalization of teaching, learning & curriculum. Rachel Scudamore, in the guide Engaging Home and International Students, examined the relationship of culture & learning, based on the ‘practical theory’ of Handal & Lauvas (1987), providing useful information and suggestions that informs teaching philosophy. The present work, through critical literature review, reflects upon the HEA framework and Handal & Lauvas’ practical theory, showing new challenges and issues of concerns. It provides recommendations for educators ‘why’ and ‘how’ to internationalize curriculum and teaching and concludes that Handal & Lauvas’ work (1987) should continue to shape teaching approach nowadays. https://ijhem.com/details&cid=75 https://ijhem.com/cdn/article_file/2020-08-30-12-33-45-PM.pdf Volume 07 Issue 01 12 2020-08-01 2020-08-30 no Internationalization Higher education teaching philosophy culture learning none 5354 29 0 Evangelia Fragouli School of Business, University of Dundee, UK