International Taxation

Course content

The main pillar of the course is the OECD and the BEPS (Base Erosion and Profit Shifting) project. 
The OECD Model Treaty for the Avoidance of Double Taxation its commentaries, the expected upcoming unilateralisation of Double Tax Treaties and examples of some of the many Double Tax Treaties existing. A more thorough analysis of the interpretation rules in the Vienna Convention.

The BEPS refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. The course will deal with some of the implications of the digital economy on tax strategies. Over 100 countries and jurisdictions are collaborating to implement the BEPS measures and tackle BEPS, see more here:http://www.oecd.org/tax/beps/beps-about.htm

The course will also deal with the implications of domestic law on interpretation, application and choices between applying Treaty relief or Domestic tax relief and the EU-initiatives on tax-avoidance, e.g. EU directives 2016/1164 on rules against tax avoidance.

The course builds on the BA-education courses; International Public Law, EU-law and Administrative Law.

Learning outcome

A thorough and working knowledge concerning the relevant sources of law and applicable decisions relating to international taxation.

The ability to apply such sources of law to specific issues relating to international taxation.

The ability to identify, analyze and apply the concepts of full and limited tax liability and issues related thereto – domestic as well as international, including problems concerning requalification of entities and issues concerning beneficial ownership and anti-abuse provisions.

The ability to identify, analyze and discuss matters of tax avoidance and tax implications of the digital economy.

Working knowledge of international principles and rules regarding CFC taxation, debt to equity thin capitalization, limitation of interest provisions and joint taxation.

The ability to critically analyze, apply and deduce from the OECD Model Convention Treaty and the commentary thereto.

Basic knowledge of and ability to relate to Transfer Pricing and the OECD Guidelines.

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Michael Lang: Introduction to the Law of Double Taxation Conventions 2nd edition.

OECD Model Tax Convention on Income and Capital, condensed version (as it read on 21 November 2017)

Council Directive 2016/1164

Council Directive 2017/952

EU Court of Justice Cases C-115/16 and C-115/16

SIGNATORIES AND PARTIES TO THE MULTILATERAL CONVENTION  TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT  BASE EROSION AND PROFIT SHIFTING

 

All reading material except the OECD model and 'Michael Lang: Introduction to the Law of Double Taxation Conventions' is availble as download. The OECD Model is available online as read-only.

The course will be conducted in English and students whose mother tongue is not English should acquire such a command of the relevant vocabulary which is necessary to address, explain and solve issues concerning international taxation in English - orally as well as in writing.

'International Taxation' can replace the Danish courses 'Skatteret', 'Skatteret og momsret' and 'Udvidet Skatteret'. Students enrolled in 'International Taxation' cannot enrol in any of the courses above, since they are mutually exclusive.

Oral
Collective
Continuous feedback during the course of the semester
Peer feedback (Students give each other feedback)

Students present a solution on a case or problem, or topic, which the teacher and the other students gives feedback and a formative evaluation.

ECTS
7,5 ECTS
Type of assessment
Oral examination, 20 minutes
Oral exam without preparation, 20 minutes
Marking scale
7-point grading scale
Censorship form
External censorship

Single subject courses (day)

  • Category
  • Hours
  • Preparation
  • 178,25
  • Seminar
  • 28
  • English
  • 206,25