INTERNATIONAL TAXATION LAW

The aim of this course is to provide students with the basis of International Taxation Law, with a particular focus on Income Taxation matters. Students are expected to develop a basic, yet comprehensive knowledge as to how Taxation Law may shape cross-border economic activities and influence business decisions in the multinational playing field. They will gain insight into the taxation of income items in a cross-border context and will be provided with an overview of legal instruments available to taxpayers in order to avoid or relieve International double taxation. Anti-avoidance legislation and effects of primary EU Law on domestic Tax Law systems will also be discussed.