Fundamentals of International Taxation
Full course description
This course focuses on providing students with the knowledge to understand and assess the consequences of developing a business in a cross-border environment, dealing with issues of who should be taxed, on which amount and by whom, as well as with methods applied in practice to avoid the double taxation of income. Furthermore, students will analyze, taking the OECD and UN Model Tax Conventions as references, when a double tax convention can be applied and whether business is conducted at source trough a permanent establishment.
- The student has the capacity to identify current issues on the field of international taxation and provide solutions for the existing challenges, such as the avoidance of double taxation.
- The student is able to compare the different positions taken by States as regards the taxation of business activities and develop his/her own opinion on their alignment with the international standards.
- The student can assess the importance of double tax conventions as tools to avoid double taxation and their relation with the domestic legislation of states.
- The student is able to present his arguments in a structured manner and to engage in high level discussions with professionals of the field.
- The student has the knowledge and learning skills essential for the continuation of his Master Studies in International and European Tax law
Introductory knowledge on principles of income taxation and taxation in a domestic setting.
Michael Lang, Introduction to the Law of Double Tax Conventions, 2nd Edition, IBFD, Amsterdam