International Tax Policy
- Teacher(s): R.Danon
- Course given in: English
- ECTS Credits: 3 credits
- Schedule: Autumn Semester 2021-2022, 2.0h. course (weekly average)
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sessions
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Related programmes:
Master of Science (MSc) in Accounting, Control and Finance
Master of Law (MLaw) in Law and Economics -
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Objectives
Recognition for the preparatory modules of the Swiss Certified Tax Expert DiplomaStudents having successfully passed both the exam of this course and that of Advanced Issues in International and European Tax Law (Prof. R. Danon) are eligible to obtain a waiver of the preparatory module relating to Intercantonal and International Tax Law of the Swiss Certified Tax Expert Diploma
Background and reasons for the course
International tax policy may be loosely defined as the set of principles shaping the taxation of returns from international trade and investment, the allocation of these returns between countries. Traditional international tax principles were initially developed in the 1920s by the League of Nations. Bilateral double taxation conventions (DTCs) seeking to prevent international double taxation have played and continue to play a key role in the development of cross-border exchanges with a view to promote economic growth. Other non-tax instruments such as International Investment Agreements (IIAs) also aim at encouraging foreign investment.
Objectives of the courseThis course aims at exploring international tax policy in a holistic fashion and, to that end, bridges its institutional, strategic and political dimension. The topic is approached from the perspective of all stakeholders involved. In particular, the course discusses how international consensus is negotiated and formed at the level for example of the G20, the OECD and the Inclusive Framework. From a substantive perspective, the students also explore tax treaty policy and application as well as the resolution of international tax disputes. Dispute resolution under double taxation conventions (DTC) is in this regard also contrasted with that under International Investment Agreements (IIAs). Moreover, the emphasis is placed simultaneously on the global and Swiss landscape.
Contents
Content structure and content The course is comprised of the following two parts with several sub-blocks
Part I: From the League of Nations to the BEPS world (21 September to 26 October)
Block 1 will be devoted to the evolution of international tax policy. Next, block 2 will be dedicated to the role of tax treaties and will explore their policy, negotiation, the challenges raised by their application, their dispute resolution mechanism and, finally, their relation with International Investment Agreements (IIAs).
ReferencesAll relevant materials relating to the course shall be available on Moodle EvaluationFirst attempt
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