Bachelor Program in Business and Management

Tax Law in an International and European Perspective

Tax Law in an International and European Perspective

Academic year 2021/2022

Sommario del corso

• Course objectives
• Results of learning outcomes
• Course delivery
• Learning assessment methods
• Support activities
• Program
• Teaching tools

Course objectives

This course aims at providing students with the necessary tools to gain a general understanding of the basic concepts of International and European direct tax law. The course also addresses some current developments and tax planning strategies. Students will get familiarized with the general principles and concepts governing (international) tax law, the design of tax law systems, the basic notions of double tax treaties as well as the impact of EU law on EU Member States’ tax systems. Finally, students will learn about recent developments in international corporate tax law and engage in the international tax planning debate.

Results of learning outcomes

The course prepares students to become informed participants in the tax debate by explaining the foundations and practice of international tax law as well as by addressing current developments.

Course delivery

The course will be taught online through the Cisco-WebEx platform of the University and with the support of PowerPoint slides, audio recordings and further materials that will be made available on the Moodle e-learning platform. Depending on the development of the current health crisis, some classes may also be taught face to-face.

The course requires the active participation of students with questions, opinions and presentations during the class.

Learning assessment methods

The evaluation of the students will solely be based on their participation in class. In this context, the professor will assign different tasks such as case studies, essays and presentations on specific topics. Retake exams will have the form of an oral examination.

Support activities

Supporting activities might be arranged and will be communicated to the students during the course.

Program

1. General Introduction

• Essential concepts and principles
• Types of taxes
• Elements of taxes
• Tax expenditures

1. Introduction to international Taxation

• Jurisdiction to tax
• International tax principles and concepts
• Role of supranational organisations
• Approaches to determining tax residence
• Juridical double taxation and double tax relief methods
• Double Tax Treaties (OECD Model tax Convention)
• Creation of a DTT
• Interpretation of DTT
• Persons and taxes covered
• Concept of residence
• Concept of permanent establishment
• Treatment of employment income
• Treatment of investment income
• Double tax relief methods

1. EU Tax Law

• Fundamental Freedoms
• Fiscal state aid
• Secondary Law

1. International tax planning debate

• Taxation of corporate groups
• Tax planning and ethical dimension
• Initiatives against aggressive tax planning

Class schedule

• Teaching materials
• Exams and finals
• Go to Moodle
• Visit the forums