Objectives
Student will
• apply the provisions of international tax law
• use legal sources fluently (especially international sources)
• identify typical interpretations / methods in the field of international tax law
• write fluent, critical and consistent legal arguments on difficult international tax issues
• present convincing legal arguments
This course unit develops the following generic competences:
digitalization
ethics
leadership and development
internationality
sustainability and responsibility
critical thinking
identification and development of expertise
interaction and communication.
Content
Current issues related to international tax law, such as international tax planning, M&A, transfer pricing and information exchange.
Study methods
Each week every student must read the basic readings and additional materials for each topic, fulfill a test and prepare short cases under the course’s weekly assessment (85 h). Students will be expected to participate actively in a Discussion Forum (10 h). This allows students to discuss topics and receive additional feedback from professors as well. A final essay on a topic chosen by the professor will be submitted and discussed at the end of the course (40 h).
Evaluation 0-5.
The evaluation of this course will consider:
(i) Weekly tests and cases, participation and activity during sessions, oral exams (50 %)
(ii) Participant's own substantive contribution in discussions and own outputs, final essay and oral defense of the final essay (50 %)
Implementation methods
The course is open to everyone.
A maximum of 15 students will be admitted to the course, who will be selected in the order of the number of law studies completed for the degree.
The course will be organized in the spring semester.
Study materials
LANG, Michael: Introduction to the law of double taxation conventions. Amsterdam, IBFD.
LANG, Michael; PISTONE, Pascuale; SCHUCH, Josef. Introduction to European Tax Law: Direct Taxation.
The topics of the course are based on the contents of the two basic readings of this course. Additional readings or materials will be provided to the students where necessary.
Prerequisites
Recommended: the student is well versed in the course content of International Tax Law (5311214) or equivalent.
- Opettaja
Mika Nissinen