Advanced issues in International and European Tax Law
- Enseignant(s): R.Danon
- Cours donné en: français
- Crédits ECTS: 3 crédits
- Horaire: Semestre d'automne 2020-2021, 2.0h. de cours (moyenne hebdomadaire)
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séances
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Formations concernées:
Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
Maîtrise universitaire ès Sciences en management, Orientation stratégie, organisation et leadership
Maîtrise universitaire ès Sciences en management, Orientation marketing
Maîtrise universitaire ès Sciences en management, Orientation comportement, économie et évolution
Maîtrise universitaire ès Sciences en management, Orientation business analytics
Maîtrise universitaire en Droit et économie -
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ObjectifsThe course at a glance
Objectives of the courseThis course builds on the “International Tax Policy” course of Prof. R.J. Danon (taught from September to November) and on the “International and European Tax Law (fundamentals)” course of Prof. V. Chand (taught during the Spring semester) and discusses at an advanced level selected important topics traditionally at stake in international tax disputes and controversies. The focus is on Swiss, OECD and UN international tax practice. Moreover, the course takes a holistic approach and explores the relevance of certain non-tax instruments as well as other areas of public international law in cross-border tax disputes. Accordingly, the role played by bilateral investment Treaties (BITs) and their interaction with domestic tax measures, double taxation conventions (DTCs) and avenues for dispute resolution are discussed. Moreover, the broader framework of public international law governing the compliance by States with their international tax obligations is examined (for example the rules relating to the Responsibility of States for Internationally Wrongful Acts). The approach followed by the course is casuistic in nature. Therefore, all issues presented will be illustrated by multiple case studies and leading decisions rendered by courts in Switzerland, in Europe and around the globe. Guest speakers such as representatives of tax administrations, international tax organisations, tax treaty negotiators, inhouse counsels are also invited to share their experience. ContenusStructure and content of the courseThe course will be divided into the following blocks:
Références
All relevant materials relating to the course shall be available on Moodle
Evaluation1ère tentative
Rattrapage
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