- The student will be able to define the below issues of International and European taxation.
- The student will be able to apply the below issues of International and European taxation.
- The student will be able to analyse (i.e., individuate pros and contras) the below issues of International and European taxation.
- The student will be able to give a well-founded and critical view (i.e., a reasoned opinion) on the issue concerning what international and European developments in the field of direct taxation would be desirable in the (near) future. The student has to support his / her view with the help of arguments that are available in the relevant literature and case law.
These are the issues of international and European taxation that we are referring to:
1. General starting points of international taxation, including a.) concepts and principles underlying tax systems, as applied worldwide, and the international interaction thereof, b.) types and causes of international double taxation and international non-taxation, c.) rationale of double tax conventions, d.) capital export neutrality and capital import neutrality, e.) principle of origin, f.) structure of double tax conventions, g.) relationship of double tax conventions with the Multilateral Instrument to implement BEPS measures (MLI), h.) interpretation of double tax conventions and i.) methods for the avoidance of double taxation.
2. General starting point of European taxation, including a.) the role of direct taxation within the TFEU, b.) international double taxation within the EU, c.) the concepts discrimination, restriction and grounds of justification, d.) the impact of the fundamental freedoms on the personal and corporate income tax systems of the EU Member States, e.) Co-ordination and harmonization of taxing systems in the EU.
3. EU State aid law and tax competition, including a.) the relevant legal framework in the TFEU, b.) the most relevant case law of the CJEU and c.) the initiatives of the OECD regarding harmful tax competition.
4. The subject in international tax law, including a.) residence and eligible subjects under double tax conventions, b.) treaty shopping as means of tax planning, c.) limitation on benefits, and d.) rule-shopping as means of tax planning.
5. Transfer pricing, including the relevant international legal framework.
6. Permanent establishment and profit attribution, including the distributive rules of the OECD Model Tax Convention.
7. Dividends, including the distributive rules of the OECD Model Tax Convention.
8. Capital gains on shares, including the distributive rules of the OECD Model Tax Convention.
9. Interest and royalties and capital gains, including the distributive rules of the OECD Model Tax Convention.
10. Exchange of information and assistance in collection of taxes.
11. Tax planning by MNEs & its limitations, including an overview of the initiatives of the EU and the OECD to counter abuse.