INTERNATIONAL AND EUROPEAN TAX LAW

Optional Module (5 ECTS)

Description

This module introduces students to the major issues of International and European Tax Law. Special emphasis will be placed on the latest initiatives by the Organisation for Economic Co-operation and Development (OECD) as well as on recent case-law by the Court of Justice of the European Union (CJEU).

Objectives

Upon completion of the course, the student will be able to

• understand and use the principles of international and EU tax law.
• discuss the major issues and the latest developments in international and EU taxation
• interpret legal sources and literature in the field of international and EU taxation
• assess the impact of international and EU law on the taxation of corporations and individuals.
• apply such knowledge in complex tax cases and offer creative solutions.

Contents

Topics discussed comprise double taxation, tax planning, tax havens, offshore schemes, treaty shopping, exchange of information, transfer pricing, thin capitalisation, CFC regulations, cross-border mergers and anti-tax avoidance measures. Particular emphasis will be placed on the latest initiatives by the Organisation for Economic Co-operation and Development (OECD) as well as on recent case-law by the Court of Justice of the European Union (CJEU).

Academic Requirements

Participants are required to have at least some basic previous knowledge of Public International Law, EU Law as well as Tax Law.

Teaching method

The  course  will  run  under  both  seminar  and  workshop  format,  which  requires  a high degree of student activity. Students are expected to write a paper and make a presentation based on the paper (formative assessment). Participants  to  the  classes  will  be  supported  through  the  discussion  of jurisprudence  and  administrative  cases,  as  well  as by  other  practical  cases  and  related legal materials.

Lecturer

The course is taught by Assistant Professor Andreas Tsourouflis.

Assessment and testing

• Written exam, closed book, short essay questions - 2 hours (60%)
• One short paper assignment (40%)