International and European Tax Law 1300-INT-ETL-KPP
Content:
1) International tax law - sources of law, the meaning of the Model OECD, interpretation, basic concepts 2h
2) Transfer pricing 2h
3) Allocations rules 3h
4) Methods for eliminating double taxation 1h
5) Indirect taxation under EU law 3h
6) Direct taxation under EU law 3h
7) Summary - case study 1h
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Total student workload
Learning outcomes - knowledge
Learning outcomes - skills
Learning outcomes - social competencies
Teaching methods
Expository teaching methods
Type of course
Prerequisites
Assessment criteria
Active presence - participation in discussions during meetings, solving cases, including one complex case study during the last meeting
Practical placement
no
Bibliography
M. Lang, Introduction to the Law of Double Taxation Conventions, Linde Vienna - IBFD Amsterdam 2010
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Notes
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Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: