International Tax Law
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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
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 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.
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 topical problems;
- knows the EU direct regulation on taxes and the main viewpoints of court practice. (description of course content almost word for word).
Teacher
Janiz Lazdins
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