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International Tax Law

code  R_Int.tax.l
faculty  Law
credits 6 ECTS
lecturer  mr. W.W. Geursen
period  2
aim

The student will acquire a structured understanding of the con­cepts and principles of international tax law. He/she will know:
- what to look for when dealing with international tax situations;
- the right questions to ask;
- the different approaches of national tax systems, and
- how to apply tax treaties.
Perhaps most importantly, the student will obtain an overview of the framework of international tax law. This will provide hem/her with the background knowledge and the confidence to pursue specific enquiries independently.

content

This course discusses the principles and mechanisms of in­ter­na­tional (direct) taxation of companies, the contents and effects of EU corporate tax directives and the impact of EU case law on the tax systems of EU Member States. The emphasis is on concepts rather than on technical details. The perspective is multilateral (mainly OECD and EU) rather then domestic, although examples of approaches and systems of various OECD Member States will be given.
Furthermore, there will be a course on VAT and custom duties in relation to international trade.

form of tuition

For most of the combined lectures and tutorials, the students have to prepare cross-border cases in which they will have to apply the acquired knowledge. During those courses, students are asked to present their answers and discussions will be initiated by the lecturer and students are actively invited to be critical.

literature 
  • Michael Lang, Introduction to the Law of Double Taxation Conventions, Amsterdam: IBFD 2013.
  • Michael Lang e.a. (eds), Introduction to European Taw Law: Direct Taxation, Biddles: Spiramus Press 2010.
  • European Commission, DG Taxation and Customs Union, VAT eLearning course, created under the Community Cooperation Programma  "Fiscalis 2013", versie 2.00. This eLearning course will be available through Blackboard.
examination

Scheduled written examination.

 

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