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Course module: 600338-M-6
600338-M-6
International and European Taxation
Course info
Course module600338-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionEnglish
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
M Research Master in Business
M International Business Taxation: Economics
M International Business Taxation: Law
Lecturer(s)
Lecturer
dr. C. De Pietro
Other course modules lecturer
Lecturer
R. Garcia Anton
Other course modules lecturer
Lecturer
prof.mr. E.C.C.M. Kemmeren
Other course modules lecturer
Lecturer
prof.dr.mr. D.S. Smit
Other course modules lecturer
Academic year2020
Starting block
SM 1/  SM 2
Course mode
Full-time
RemarksCaution: this information is subject to change
Registration openfrom 24/08/2020 up to and including 20/08/2021
Aims
  • 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. 

 
Content
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.
Contact person
R. Garcia Anton
Timetable information
International and European Taxation
Required materials
Case Study
The Case Studies International and European Taxation (part I and part II), available on Canvas, contain all relevant information concerning all the materials (mandatory and recommended) relevant for the purposes of the course.
Title:Case Studies International and European Taxation, part I and part II (most recent editions)
Recommended materials
-
Tests
Written

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