Rethinking International Tax Law

2020/2021

Academic Year

ENG

Instruction in English

3

ECTS credits

Delivered by:

School of Public Law

Type:

Elective course

When:

4 year, 3 module

Instructor

Хаванова Инна Александровна

Course Syllabus

Abstract

In recent years, the international tax planning strategies of multinationals have become a source of – often heated – debate. The course covers contemporary approaches to the theoretical foundations of international tax planning and applicable law. This course provides learners with the tools to become fully informed participants in the debate by explaining the foundations and practice of international tax law as well as addressing current developments and the ethical aspects of tax planning. This course outlines the significance of tax treaty and transfer pricing issues associated with international tax planning. The course is suitable for practitioners and tax specialists, who may have less familiarity with international tax planning techniques and want to deepen their knowledge in this field.

Learning Objectives

• 1. Understand the important tax and non-tax considerations in international tax planning 2. Analyse and discuss the formal and substantive requirements of international tax planning structures, taking into account legal, commercial, regulatory, as well as domestic and international tax rules. 3. Identify the tax and non-tax drivers in supply chain restructuring and the associated international tax issues that have to be addressed in such a restructuring 4. Evaluate the various ways to develop business structures in framework of international tax planning

Expected Learning Outcomes

• Know basic international tax planning strategies
• Know different tools of international taxation applied by multinational stakeholders
• Skills to anaylze applicable law and practice in the domain of international tax law
• Skills to apply theoretical foundations of international tax law

Course Contents

• International tax planning – base case
  In this first week, we will start on our journey into the world of international taxation. We will see that the tax planning activities of multinationals have attracted a lot of attention during the past few years. We will examine why planning strategies are now in the public eye, what the public debate is really about and who the key players are. We will also go to the core of international tax planning and build a base case, the elements of which we will study throughout the course.
• Design of corporate tax law systems.
  In this second module, we will start breaking down our tax planning base case. To that end, we will study the design of corporate tax law systems during this module. In the videos and (recommended) reading materials, we analyse the typical design elements of corporate tax law systems.
• Principles of international taxation & tax treaties
  n this third module, we will continue to analyze our tax planning base case. To that end, in module 2, we studied the typical design of corporate tax law systems. In this module, we will look at international aspects of corporate tax law systems (CFC, qualification mismatches). We will also get to the core of international tax law and study double tax treaties.
• Transfer pricing
  In this fourth module, we will be focusing on transfer pricing, a technique which is used to allocate the profits made by a group of companies to the individual group members. Transfer pricing is an area of tax law which is becoming increasingly important. Our study will focus on the basics of transfer pricing: the 'arm's length principle', comparability and transfer pricing methods, but will also address business restructurings and include a case study.
• European Union law & fiscal state aid
  In this fifth module, we will take a look at the developments in the area of corporate tax planning within the EU, focusing on recent developments and the actions which have been taken within the EU to ensure that international tax planning of multinationals does not negatively affect corporate taxation within its territory. Also, we will discuss the limits which EU tax law places on domestic and international measures to counter aggressive tax planning and BEPS.
• Tax planning & ethical dimensions
  This sixth and last module will be about the ethical aspects of tax planning. Prof. Douma will be interviewing a number of key stakeholders in the current debate to reflect on what we have learned in the previous modules. In addition, you will find the final exam which will enable you to complete the course.

Assessment Elements

• Current control: tests during the course
• Intermediate control: interview with the teacher
• Exam
  Экзамен проводится с использованием дистанционных технологий.

Interim Assessment

• Interim assessment (3 module)
  0.3 * Current control: tests during the course + 0.4 * Exam + 0.3 * Intermediate control: interview with the teacher

Bibliography

Recommended Core Bibliography

• Копина А. А., Реут А. В., Якушев А. О. ; Отв. ред. Копина А. А., Реут А. В. - МЕЖДУНАРОДНОЕ НАЛОГОВОЕ ПРАВО. Учебник и практикум для бакалавриата и магистратуры - М.:Издательство Юрайт - 2019 - 243с. - ISBN: 978-5-534-01376-4 - Текст электронный // ЭБС ЮРАЙТ - URL: https://urait.ru/book/mezhdunarodnoe-nalogovoe-pravo-433242
• Международное налоговое право : учебное пособие для магистратуры / отв. ред. Л. Л. Арзуманова, Е. Н. Горлова. — М. : Норма : ИНФРАМ, 2018. — 128 с. - Режим доступа: http://znanium.com/catalog/product/960150

Recommended Additional Bibliography

• Винницкий Д.В. - Международное налоговое право: проблемы теории и практики - Общество с ограниченной ответственностью «Издательство «СТАТУТ» - 2017 - 463с. - ISBN: 978-5-8354-1313-3 - Текст электронный // ЭБС ЛАНЬ - URL: https://e.lanbook.com/book/107807