Rethinking International Tax Law

Start Date: 02/23/2020

Course Type: Common Course

Course Link:

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About Course

In recent years, the international tax planning strategies of multinationals have become a source of – often heated – debate. This course provides learners with the tools to become fully informed participants in the debate by explaining the foundations and practice of international tax law as well as addressing current developments and the ethical aspects of tax planning.

Course Syllabus

In this first week, we will start on our journey into the world of international taxation. We will see that the tax planning activities of multinationals have attracted a lot of attention during the past few years. We will examine why planning strategies are now in the public eye, what the public debate is really about and who the key players are. We will also go to the core of international tax planning and build a base case, the elements of which we will study throughout the course.

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Course Introduction

Rethinking International Tax Law Rethinking international tax law is a significant and growing area. This course, entitled ‘Reforming International Tax Law’, is the third in a series on international tax law. In this series, we will address the following questions: What is the role of tax law in international tax law? What are the key questions regarding international tax law? How do international tax practitioners approach the international tax system? What are the key questions regarding U.S. tax law? These topics and many more will be addressed in this course by experts from around the world, including professors at the University of Geneva and Leiden University. The course is also designed to introduce you to the basics of international tax law in general and to give you a chance to practice what you have learned in tax and legal studies.International Tax Law in Action Understanding Tax Law in Action Law and Tax Administration in Action Regulatory and Enforcement Agencies Governments are responsible for ensuring the public is protected against tax evasion, tax fraud, and tax abuse. Effective tax administration and enforcement are vital to the efficient administration of tax law. Effective tax administration and enforcement work both in the tax and tax enforcement fields. This course covers the regulatory and investigative aspects of tax administration and tax law enforcement. It will provide those who work in the field with a solid foundation for their professional endeavors.Module 1: What is Tax Administration

Course Tag

Tax Planning International Taxation Transfer Pricing Base Erosion And Profit Shifting (BEPS)

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