International Tax Law

2019-2020
Dit vak wordt in het Engels aangeboden. Omschrijvingen kunnen daardoor mogelijk alleen in het Engels worden weergegeven.

Doel vak

Students that have graduated for this course:
- Have a structured understanding of the following key concepts,
systems and principles of (international) taxation and their
interaction: financial flows, flow of goods & services, at arm’s length
principle, transfer pricing, national corporate income tax systems,
European tax law, VAT and double tax treaties.
- Understand the impact of taxation on international business /
doing business in a cross-border context.
- Are able to identify elements in international business
structures that may have a tax angle to consider.
- Are able to form a well-founded opinion about existing
controversies (such as BEPS) currently subject of public tax debates
using their
understanding of the basic concepts and their interaction.
- Are able to speak and understand the tax lingo used by tax
related stakeholders, such as tax advisors, tax departments and tax
authorities, helping students to effectively communicate with such
stakeholders.
- Have the background knowledge and the confidence to pursue
specific international tax enquiries independently.

Inhoud vak

This course discusses the principles and mechanisms of international
(direct) taxation of companies, the contents and effects of EU corporate
tax directives and the impact of EU case law on the tax systems of EU
Member States. The emphasis is on concepts rather than on technical
details. The perspective is multilateral (mainly OECD and EU) rather
than domestic, although examples of approaches and systems of various
OECD Member States will be given. Furthermore, there is a course on
VAT and custom duties in relation to international trade.

Onderwijsvorm

For most of the combined courses and tutorials, students will have to
prepare cases concerning cross-border activities in which the acquired
knowledge should be applied. During the combined courses and tutorials,
students will be asked to present their analysis of the cases and
students are expected to participate actively and critically in
discussions on the subjects treated.

Toetsvorm

Grades will be based on a written test. The test consists of case
studies, which are comparable to the cases discussed during the course
and are open in nature.

Vereiste voorkennis

Students participating in this course should have obtained a Bachelor’s
degree in academic higher education (WO). Knowledge about law, economics
and/or
business administration is preferred, but not required. A
degree in law, finance, economics, or business administration is
preferred, but students with other backgrounds are also encouraged to
apply.

Literatuur

Michael Lang, Introduction to the Law of Double Taxation Conventions,
2nd edition, Amsterdam: IBFD, 2013
Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer (eds.),
Introduction to European Tax Law on Direct Taxation, 5th edition, Wien:
Linde Verlag, 2018
Klaus-Dieter Borchardt, The ABC of European Union Law, free download
via:
http://bookshop.europa.eu/en/the-abc-of-european-union-law-pbOA8107147/
UN Transfer Pricing Manual, Chapter 1
(http://www.un.org/esa/ffd/documents/UN_Manual_TransferPricing.pdf)
BEPS Action Plan, Chapters 1,2 and 3.a
(http://www.oecd.org/ctp/BEPSActionPlan.pdf)
OECD/G20 BEPS, Executive Summaries of the 2015 Final Reports
(www.oecd.org/ctp/beps-reports-2015-executive-summaries.pdf)
Carlos Palao Taboada, ‘OECD Base Erosion and Profit Shifting Action 6:
The General Anti-Abuse Rule’, Bulletin for International Taxation, 2015
(Volume 69), No. 10 (this article can be found on Canvas)
P. Valente, ‘BEPS Action 15: Release of Multilateral Instrument’,
Intertax 2017, Vol. 45, Issue 8/9, p. 556-566 (this article can be found
on Canvas)
Summary of the VAT directive, to be found on Canvas or on:
http://europa.eu/legislation_summaries/taxation/l31057_en.htm
R.A. Wolf, ‘Dutch Turnover Tax or EU VAT? On the Permeation of EU VAT
Rules in the Dutch Turnover Tax Practise’, Intertax 2014, pp. 525-537
(this article can be found on Canvas)
A. van Doesum & F. Nellen, VAT in a Day, Deventer 2017: Wolters Kluwer

Doelgroep

Apart from regular students, the course is also available for:
Students from other universities/faculties
Exchange students
Contractor (students who pay for one course)

Courses from a master at the faculty can only be taken as a secondary
course if you have a diploma that gives access to the relevant master/
specialization and if you are enrolled in a master.

Algemene informatie

Vakcode R_Int.tax.l
Studiepunten 6 EC
Periode P2
Vakniveau 400
Onderwijstaal Engels
Faculteit Faculteit der Rechtsgeleerdheid
Vakcoördinator mr. R.A. Bosman
Examinator mr. R.A. Bosman
Docenten prof. dr. A.H. Bomer
mr. R.A. Bosman
mr. drs. B.B. de Mik
I. Kunst
mr. S.A. Rienks
mr. drs. T. Hoekstra

Praktische informatie

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