International Tax Law
Course code
AKJ6205.YK
old course code
AKJ6205
Course title in Estonian
Rahvusvaheline maksuõigus
Course title in English
International Tax Law
ECTS credits
4.0
approximate amount of contact lessons
28
Teaching semester
autumn
Assessment form
Examination
lecturer of 2019/2020  Autumn semester
õppejõud on määramata
lecturer of 2019/2020  Spring semester
lecturer not assigned
Course aims
The aim of this course is to give an overview of international tax law, the basics and order of creating and accepting international tax contracts, their interpretation and topical legal problems arisen not only from the fulfillment of contracts, but also from the EU tax regulation legal acts and court practice.
Brief description of the course
This course covers the main principles and terms of international tax law, the basics and order of creating and accepting tax contracts, and topical problems arisen from their interpretation and fulfillment. At the same time, an overview is given of the EU tax regulation legal acts and court practice.
Independent work
Preparation for seminars.
Learning outcomes in the course
The student:•
Knows the main principles and terms of international tax law;•
Is well-versed in the basics and order of creating and accepting international tax contracts (including the model contract of OECD) and topical problems;•
Knows the EU direct regulation on taxes and the main viewpoints of court practice. (description of course content almost word for word)
Assessment methods
Final grade is the result of preconditional assignments (45%) and a written exam (55%).
Teacher
Janiz Lazdins
Study literature
R. S. Avi-Yonah, International Tax as International Law: An analysis of the international tax regime (2007)