Syllabus

Title
2121 International Tax Law
Instructors
Christina Dimitropoulou, M.A., Ivan Lazarov, Ph.D., Ioana-Felicia Rosca, LL.M., Marcio Henrique Sales Parada, LL.M., Balazs Karolyi, LL.M., Xiangdan Luo, LL.M., Cristobal Perez Jarpa, LL.M.
Type
VUE
Weekly hours
2
Language of instruction
Englisch
Registration
09/26/19 to 09/29/19
Registration via LPIS
Notes to the course
Dates
Day Date Time Room
Monday 10/21/19 09:00 AM - 11:30 AM D3.0.222
Tuesday 10/22/19 08:00 AM - 10:30 AM D5.1.001
Wednesday 10/23/19 08:00 AM - 10:15 AM TC.4.17
Thursday 10/24/19 08:00 AM - 10:30 AM D5.0.002
Friday 10/25/19 09:00 AM - 11:45 AM D3.0.218
Monday 10/28/19 09:00 AM - 11:30 AM D3.0.222
Tuesday 10/29/19 08:00 AM - 10:30 AM TC.5.18
Wednesday 10/30/19 09:00 AM - 11:30 AM EA.5.030
Thursday 11/14/19 11:30 AM - 02:00 PM TC.5.12

Contents

The course will address the following topics:

- Introduction to the concepts of jurisdiction to tax, double taxation, double non-taxation

- Scope of Tax Treaties

- Allocation rules part 1 (Art 7 and 9 OECD Model Convention)

- Allocation rules part 2 (Art. 10 to 12 OECD Model Convention)

- Allocation rules part 3 (Art. 15 to 20 OECD Model Convention)

- Methods of elimination of double taxation

- Anti-avoidance measures

Learning outcomes

The aim of the course is to make students familiar with basic features of international tax law and tax treaty law. The content of the course is addressed to bachelor students.

Attendance requirements

> 80% attendance requirement

Teaching/learning method(s)

Most relevant topics necessary for the understanding of international tax law and tax treaty law will be presented in the form of lectures and discussion of case studies.

Assessment

Participation 40%, Exam 60%

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

During the registration period places are allocated according to the "first-come, first-served" principle. After the registration period, students from the waiting list who don't yet have a valid registration will be assigned to available places based on their progress in their studies. Students which have completed the "basic course" and the "advanced course" in Tax Law will be preferred.

 


 

Last edited: 2019-08-06



Back