International Financial and Tax Law
Course code
AKJ6334.YK
old course code
Course title in Estonian
Rahvusvaheline finants- ja maksuõigus
Course title in English
International Financial and Tax Law
ECTS credits
4.0
Assessment form
Examination
lecturer of 2023/2024 Spring semester
Not opened for teaching. Click the study programme link below to see the nominal division schedule.
lecturer of 2024/2025 Autumn semester
Not opened for teaching. Click the study programme link below to see the nominal division schedule.
Course aims
The objectives of this course are to give an overview of international financial and tax law, including 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. Further the role of agenda setters and sector regulator specialist will be discussed in the contexts of topical issues in international financial law.
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. Further discussion about the architecture and principles of international financial law and topical problems will be discussed.
Learning outcomes in the course
Upon completing 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 UN) and topical problems;
- knows the EU direct regulation on taxes and the main viewpoints of court practice;
- knows the architectural structure of international financial law and how international financial law regulations are implemented.
- 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 UN) and topical problems;
- knows the EU direct regulation on taxes and the main viewpoints of court practice;
- knows the architectural structure of international financial law and how international financial law regulations are implemented.
Teacher
Phillip W. Graves
Study programmes containing that course