Advanced issues in International and European Tax Law
- Teacher(s): R.Danon
- Course given in: English
- ECTS Credits: 3 credits
- Schedule: Autumn Semester 2022-2023, 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 Science (MSc) in Management, Orientation Strategy, Organization and Leadership
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Master of Law (MLaw) in Law and Economics -
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ObjectivesObjectifs Recognition for the preparatory modules of the Swiss Certified Tax Expert Diploma Students having successfully passed both the exam of this course and that of International Tax Policy (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 The course at a glance
Objectives of the course This 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 international investment agreements (IIAs) - in particular 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. ContentsStructure and content of the courseThe course will be divided into several blocks discussing the following topics at an advanced level:
ReferencesAll relevant materials will be available online
EvaluationFirst attempt
Retake
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