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This guest lecture is given by Professor Dr. Servatius van Thiel from the Free University Brussels. The guest lectures on tax obstacles to international economic activity will first identify some of the main indirect tax obstacles to international trade (customs duties, cumulation, discrimination, destination type taxes with border tax adjustments, disparities) and compare the responses formulated to these obstacles in international law (WTO agreements and case law) and EU law (directives and case law). Subsequently the lectures will identify some of the main direct tax obstacles to international (tradeand) investment (economic and juridical double taxation, with holding taxes,discrimination, tax avoidance and evasion and remedies, disparities) and compare the different international and European law responses formulated to these obstacles (WTO agreements and case law, OECD, EU Directives and caselaw).
Students will be expected to read the materials before the start of the lectures.
The objective of the guest lectures is to provide the students with sufficient understanding of the different policy options for removing tax obstacles to international economic activity, and of the fact that concrete actions are more easily taken in the framework of deep regional integration processes (such as the EU) and more difficult at the international level.