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. 

 

The emphasis of this course is on fundamentals of International taxation on the one hand and on European taxation from the viewpoint of the freedoms and state aid provisions of the Treaty on the Functioning of the European Union on the other. The following specific topics concerning International and European taxation will be addressed:

International taxation:

- Concepts and principles underlying tax systems, as applied worldwide, and the international interaction thereof

- Types and causes of international double taxation and international non-taxation 

- Rationale of double tax conventions

- Capital export neutrality and capital import neutrality

- Principle of origin

- Structure of double tax conventions

- Interpretation of double tax conventions

- Residence and eligible subjects under double tax conventions

- Treaty shopping as means of tax planning

- Limitation on benefits

- Distributive rules of the OECD Model Tax Convention:
  a. Immovable property; 
  b. Business profits; 
  c. Dividends; 
  d. Interest; 
  e. Royalties; 
  f. Capital gains; 
  g. Other income. 

- Rule shopping as means of tax planning

- Methods for the avoidance of double taxation
- Exchange of information
- Non-discrimination
- International tax planning, abuse and countermeasures
- (Harmful) tax competition
- Base Erosion & Profit Shifting

European taxation:
- Impact of the Treaty of the European Union (TEU) and the Treaty on the Functioning of the European Union (TFEU) on taxation of international business income and passive income with a focus on:
  a. Freedom of establishment; 
  b. Free movement of services; and 
  c. Free movement of capital and payments 

- Interest and royalty Directive
- Mutual assistance Directives
- Arbitration convention

Specifics
Please note that 2 lectures and 1 tutorial of this course will be offered in the fall instead of the spring semester.