International and EU Tax
The first 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 second pillar of the course is EU tax law and its impact on direct corporate taxation. This part deals with the important issues concerning EU Tax law as part of the legal system, and aspects on non-discrimination and basic freedoms. A thorough review of the corporate tax directives such as the Parent- Subsidiary Directive, the EU Interest Royalty Directive, the EU Merger Directive and the Anti-Tax Avoidance Directive will provide the necessary background for analyzing domestic as well as international tax aspects of corporate cross border transactions. An introduction relevant to transfer pricing issues will be dealt with as well as the importance of advance pricing agreements
Finally, issues concerning mutual assistance and recovery of tax claims will be addressed.
- thorough and working knowledge concerning the relevant sources of law and applicable decisions relating to international taxation and EU corporate Tax Law.
- working knowledge of international and EU principles and rules regarding CFC taxation, debt to equity thin capitalization, limitation of interest provisions and joint taxation.
- basic knowledge of and ability to relate to Transfer Pricing from an OECD as well as an EU perspective.
- ability to apply such sources of law to specific issues relating to international taxation as well as the implementation of EU law into domestic law.
- 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.
- ability to identify relevant directives of importance for analyzing international as well as domestic corporate tax issues.
- ability to identify, analyze and discuss matters of tax avoidance and tax implications of the digital economy from an OECD as well as EU perspective.
- ability to critically analyze, apply and deduce from the OECD Model Convention Treaty and the commentary thereto.
Michael Lang: Introduction to the Law of Double Taxation Conventions 3rd edition.
OECD Model Tax Convention on Income and Capital, condensed version (as it read on 21 November 2017)
SIGNATORIES AND PARTIES TO THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING,
The OECD Model Convention is variable on-line as read only.
Marjaana Helminen: EU TAC LAW Direct Taxation 2021 Edition IBFD
Approx. 700 pages
Students enrolled at Faculty of Law: Self Service at KUnet
Students enrolled at other UCPH faculties or Danish universities, who holds a pre-approval from their Study Board: Credit student application form
All other students or professionals: Single subject application form (tuition fee apply)
- 15 ECTS
- Type of assessment
Oral examination, 20 min
- Type of assessment details
- Oral exam without preparation, 20 minutes
- Marking scale
- 7-point grading scale
- Censorship form
- External censorship
Single subject courses (day)
- Course number
- 15 ECTS
- Programme level
- Full Degree Master
Full Degree Master choice
Students enrolled at Faculty of Law or holding a pre-approval: No tuition fee
Professionals: Please visit our website
Please see timetable for teaching hours
- Faculty of Law
- Karina Kim Egholm Elgaard (21-766c7d74796c397072737a7778397077726c6c7d6f4b75807d397680396f76)
Are you BA- or KA-student?
Courseinformation of students