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International and European Tax Law

  • Enseignant(s):   V.Chand  
  • Titre en français: Doirt fiscal international et européen
  • Cours donné en: anglais
  • Crédits ECTS: 6 crédits
  • Horaire: Semestre de printemps 2021-2022, 4.0h. de cours (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formation concernée: Maîtrise universitaire en Droit et économie
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Objectifs

The objective of the course is to ensure that the participants obtain a good understanding of Tax Treaties, EU Primary and Secondary Direct Tax related Law (including EU - Swiss Tax Relations) and Environmental Taxes. All topics will be analysed from the International, EU and Swiss Tax Perspective.

Contenus

The course is divided in three main parts. The first part of the course deals with Double Taxation Avoidance Agreements (DTAAs). The second part of the course deals with European Tax Law, in particular, the tax related relations between the European Union (EU) and Switzerland. The third part deals with Environmental Taxation. These three parts are further elaborated below.

Taxpayers who invest outside the jurisdiction in which they reside could be subject to double taxation, that is, in their Country of residence as well as the Country of Investment. In order to eliminate double taxation and more generally in order to allocate taxing rights over various items of income, Countries enter into DTAAs with each other (also known as tax treaties). Currently, it is estimated that there are more than 3,000 tax treaties and majority of them are based on a model that has been developed by the Organization for Economic Cooperation and Development (OECD). Moreover, as a result of the recent Base Erosion and Profit Shifting Project (BEPS), the OECD has created a Multilateral Tax Instrument (MLI) to put an end to abusive tax avoidance strategies through tax treaties. The purpose of the MLI is to implement anti tax avoidance rules in DTAAs. Almost 96 Countries have signed the MLI so far and as result it is expected that a huge proportion of tax treaties will be modified.

The objective of the first part of the course is to discuss the practical application of DTAAs and the MLI through several practical case studies. At the end of this part, the participants will have a good understanding of tax treaties from an International and Swiss standpoint. They will also be comfortable to read its various provisions, in particular, the provisions that are litigated the most.

The second part of the course, as a start, provides an overview of the EU Law as well as EU Tax Law. Then, the course discusses the impact of EU Primary Law, that is, the Fundamental Freedoms on national direct tax legislations of EU Member States, especially, in light of European Courts of Justice’s (ECJ) case law. Thereafter, the course provides an overview of key direct tax directives such as the Parent Subsidiary Directive (PSD), the Interest and Royalties Directive (IRD), the European Anti-Tax Avoidance Directive (ATAD) as well as the Directive on Administrative Cooperation which deals with Exchange of Information (EOI). Moreover, this part of the course will also cover the essential aspects and issues of tax competition within the EU and State Aid rules, including the main ECJ case law. Subsequently, EU – Swiss Tax relations will be discussed in light of the various EU-Swiss Agreements.

The objective of the second part of the course is to ensure that the students are familiar with EU Tax Law as the EU is one of the main trading partners of Switzerland. At the end of this part, the participants will have a good understanding of EU Tax Law and EU-Swiss Tax relations.

The last part will be dedicated to the field of Environmental taxes which are aimed at addressing climate change and environmental degradation. In particular, we will explore the topic of carbon taxation from an International and Swiss standpoint.

The entire course, which is an interactive course, will consist of a combination of lecturers, practical examples and case studies. The course will also contain presentations on case studies that will be made by guest lecturers who could either be members of the tax administration, experienced professionals from consulting firms, tax experts from leading multinationals as well as Professors from other universities.

Pré-requis

Participants should be familiar with the basic rules of a domestic tax system. For example, they could have studied Swiss tax Law at the Bachelor level. Ideally, the participant should also follow the courses done at the Master Level of Prof Chand, in particular, Transfer Pricing (6 ECTS – autumn semester) as well as Digitalization and Taxation (3 ECTS – spring semester). The course also serves as a foundation for the courses done by Prof Robert Danon on International Tax Policy and Advanced Issues in International Taxation (6 ECTS – autumn semester).

Evaluation

1ère tentative

Examen:
Ecrit 2h00 heures
Documentation:
Autorisée avec restrictions
Calculatrice:
Autorisée
Evaluation:

Participants will be assessed by way of a two-hour written exam. The exam will consist of MCQs and case studies. The OECD Model Tax Convention, the Multilateral Tax Instrument and the various EU Treaties will be allowed during the exam. The use of a calculator is also permitted. Sample example questions as well as grading information will be uploaded on the online platform.

Rattrapage

Examen:
Ecrit 2h00 heures
Documentation:
Autorisée avec restrictions
Calculatrice:
Autorisée
Evaluation:

Participants will be assessed by way of a two-hour written exam. The exam will consist of MCQs and case studies. The OECD Model Tax Convention, the Multilateral Tax Instrument and the various EU Treaties as well as other legal texts will be allowed during the exam. The use of a calculator is also permitted. Sample example questions as well as grading information will be uploaded on the online platform.



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