|Course code: 176004||Subject title: INTERNATIONAL AND EUROPEAN UNION TAX LAW|
|Credits: 6||Type of subject: Optative||Year: 5||Period: 2º S|
|DE LA HUCHA CELADOR, FERNANDO (Resp)||LOPEZ LOPEZ, HUGO|
This course on International and European Taxation aims to give a comprehensive insight in this complex and demanding field in the legal profession. The globalisation of economy and technology, and the growing migratory movements have derived into a more complex world in the field of law, especially in taxation. This phenomenon requires a dynamic learning which is offered in this course.
The course focuses on the taxation (direct taxation) of individuals and entities in an international and European setting. The relationship between DTC and domestic (Spanish) law plays an important role, as well as the consequences of the integration of Spain in the European Union.
CG11 - Working in an international context
CG13 - Recognition of diversity and multiculturalism
CG15 - Ethical Commitment
CG17 - Adapting to new situations
CG18 - Creativity
CG24 - Management and use of new technologies
CG4 - Knowledge of a foreign language (level B1)
CG5 - Computer literacy related to the field of study
CG6 - Information management capacity
CE c1 - Ability to express yourself orally using terminology and appropriate techniques.
CE c2 - Ability to read and interpret specific texts of legal issues of Public Law
CE c4 - Ability to properly interpret standards
CEc7 - Acquisition of a critical awareness of analysis of the legal order and development of legal dialectics.
CE c8 - Ability to perform analyzes and diagnoses, support and make decisions in different areas of law
· Systematically systematize the content of each of the subjects
· Writing texts related to the subject matter studied clearly and using the precise terminology
· Be able to locate, sort and prioritize information related to the contents of each subject
· Apply the theoretical knowledge to arrive at solutions to real problems
· Critically analyze the content of each subject
· Understand and understand the principles that should inspire responsible management of natural resources
· Value the interdependence of the different states of the world
· Valuing the principles of respect for human rights and the rights of citizens of other States
· Critical assimilation of theoretical contents
· Knowledge of the various international institutions and organizations
The teaching method follows an active teaching approach, which entails a constant encouragement of students to examine and apply the current tax legislation and cases. Student accountability is thus actively promoted, and they are expected to make use of all the materials available to them (compulsory reading, cases, practical examples, test, etc.).
During the academic period the students are requested to read, understand and discuss each topic covered under the Syllabus of the course. Each week every student must read the basic readings and additional materials to each topic, fulfill a test and prepare short cases under the course¿s weekly assessment.
Students will be expected to participate actively in a Discussion Forum (virtual). The Discussion Forum aims to provide a tool to issue questions on the topic(s) covered in the corresponding lesson for each week. This space allows students to discuss topics in a common space and receive additional feedback from professors as well.
A final essay on a topic chosen by the professor will be submitted and discuss at the end of the course.
An average of eight hours per week is estimated as the minimum needed to complete every week¿s assignment (reading, studying, tests, cases, personal assessment and participation in the Discussion Forum).
A-1 Individual study (60 hours)
A-2 Exams and evaluation tests (10 hours)
A-3 Case studies (25 hours)
A-4 Discussion Forum (10 hours)
A-5 Final essay (40 hours)
A-6 Individual tutorials (5 hours)
Total 150 hours
The design of the course is focused on presenting students the basic international tax structures and the more common problems to solve international and European main cases in the field of direct taxation. At the end of the course, each student is expected to acquire the ability to recognize, explain and solve complex direct tax cases in the international and European context.
CG11 - A-4
CG13 - A-4
CG15 - A-4; A-2
CG17 - A-4; A-3
CG18 - A3; A-5
CG24 - A-2; A-4; A-6
CG4 - A-1; A-2; A-3; A-4; A-5
CG5 - A-2; A-3; A-4; A-6
CG6 - A-1; A-3; A-5
CE c1 - A-2
CE c2 - A-1; A-3; A-5
CE c4 - A-1; A-2, A-3
CEc7 - A-1; A-2; A-3; A-4; A-5; A-6
CE c8 - A-2; A-3; A-5
The evaluation of this course will consider:
(i) the continuous assessment (weekly tests, cases, Discussion Forum) of the course (20%),
(ii) final oral exam (40%), and
(iii) final dissertation and oral defense (40%). The last two assignments will be orally assessed in a final videoconference or in-person trial between the student and the professors of the course.
The topics covered by this course consist of sixteen lessons based on the basics of international and European taxation.
Part 1. International Taxation
Lesson 1. Introduction to International Taxation: double taxation, allocation of tax powers and tax planning as a problem.
Lesson 2. Double Taxation Conventions and their interpretation (I).
Lesson 3. Double Taxation Conventions and their interpretation (II)
Lesson 4. Double Taxation Conventions and their interpretation (III)
Lesson 5. Double Taxation Convention and their interpretation (IV)
Lesson 6. Double Taxation Convention and their interpretation (V)
Lesson 7. Tax avoidance and methods to counter it.
Lesson 8. Conflict solving and cooperation between Tax Administrations in the context of Double Tax Conventions.
Part 2. European Unión Tax Law.
Lesson 9. Introduction to European Direct Taxation.
Lesson 10. The source of EU Law relevant for direct taxation.
Lesson 11. The relevance of the Fundamental Freedoms for direct taxation.
Lesson 12. State aid provision of the TFUE in tax matters
Lesson 13. The Parent-Subsidiary Directive
Lesson 14. The Mergers Directive
Lesson 15. The Interest and Royalty Directive and the savings Directive.
Lesson 16. The Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the field of direct taxation and the EU Arbitration Convention.
LANG, Michael: Introduction to the law of double taxation conventions. Amsterdam, IBFD.
LANG, Michael; PISTONE, Pascuale, SCHUCH, Josef. Introduction to European Tax Law: Direct Taxation.
The topics of the course are based on the contents of the two basic readings of this course. The cited readings should be acquired by the student to complete this course.
Additional readings or materials will be provided to the students where necessary.