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Global Food Value Chains and Competition Law

Edited by: I. Lianos, A. Ivanov, D. Davis.

Cambridge: Cambridge University Press, 2022.

Актуальные проблемы дифференциации в трудовом праве России

Batusova E. S.

Законодательство. 2023. No. 8. P. 25-33.

Book chapter
Russia: Legal Response to Covid-19

Khramova T. M.

In bk.: The Oxford Compendium of National Legal Responses to Covid-19. Oxford University Press, 2021.

Working paper
Fairness Meets Machine Learning: Searching For A Better Balance

Semenova E., Перевощикова Е. Ю., Ivanov A. et al.

Law. LAW. Высшая школа экономики, 2019

Rethinking International Tax Law

Academic Year
Instruction in English
ECTS credits
Delivered by:
School of Public Law
Elective course
1 year, 4 module


Kozyrin, Aleksandr N.

Kozyrin, Aleksandr N.

Course Syllabus


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

Learning Objectives

  • Understand the important tax and non-tax considerations in international tax planning
  • 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.
  • 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
  • Evaluate the various ways to develop business structures in framework of international tax planning
Expected Learning Outcomes

Expected Learning Outcomes

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

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
    In 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

Assessment Elements

  • non-blocking Current control: tests during the course
  • non-blocking Intermediate control: interview with the teacher
    The exam is conducted orally (survey based on course materials). The exam is conducted on the Skype platform (https://www.skype.com/). You need to connect to the exam in accordance with the schedule sent by the professor to students' corporate mail. The student's computer must meet the requirements: a working camera and a microphone, a Skype account. To participate in the exam, the student must: put his photo on the avatar, enter the exam according to the exact schedule, and also turn on the camera and microphone during the answer. During the exam, students are prohibited from turning off the camera, using notes and tips. A short-term communication failure during the exam is considered a communication failure for less than a minute. Long-term communication failure during the exam is considered a violation of the minute or more. In the event of a prolonged communication failure, the student cannot continue to participate in the exam. The procedure for re-passing the exam is similar to the procedure for passing
Interim Assessment

Interim Assessment

  • Interim assessment (4 module)
    0.7 * Current control: tests during the course + 0.3 * Intermediate control: interview with the teacher


Recommended Core Bibliography

  • Ulrich Schreiber. (2013). International Company Taxation. Springer. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsrep&AN=edsrep.b.spr.sptbec.978.3.642.36306.1
  • Weiner, J. M. (2006). Company Tax Reform in the European Union : Guidance From the United States and Canada on Implementing Formulary Apportionment in the EU. New York, NY: Springer. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=155814

Recommended Additional Bibliography

  • Harris, P., & Oliver, D. (2010). International Commercial Tax. Cambridge, UK: Cambridge University Press. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=324020
  • Tsilly Dagan. (2017). International Tax Policy : Between Competition and Cooperation. Cambridge: Cambridge University Press. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1623695