Infopaket

Comparative and International Tax Law

ОК 5

Обов’язкова дисципліна для ОП

Second

2023/2024

2 Semester

3

Acquisition by students of the necessary methodological knowledge and practical skills in the field of the Comparative and International Tax Law, which allows the application of acquired knowledge in relations with foreign elements.

Full-time form

This course is an essential discipline for students of the 1st year of MSc. Mandatory requirements are proficiency in English and basic knowledge of the EU law, as well as Public and Private International law.

Thematic plan of the discipline: 1.The Tax Jurisdictions in Comparative Tax Law Research 2. Main issues in international Tax Law and its legal sources 3. Model conventions and problems of double taxation 4. Taxation of businesses - an international comparison of different Jurisdictions 5.Taxation of individuals – an international comparison of different Jurisdictions 6. Value added tax in the EU and in Ukraine 7. Excise duties in the EU and in Ukraine 8. Tax avoidance and anti-avoidance measures, tax havens 9. The International Tax Competitiveness Index

1. International tax competitiveness Index. Daniel Bunn and Elke Asen. Tax Foundation - 2019. 2. Estimating International Tax Evasion by Individuals. European Commission’s DG for Taxation and Customs Union. Final Report - September 2019 3. EU Tax Policy Report. CFE Tax Advisers Europe. - July 2019 4. Principles of International Tax. ADIT - 2019 5. Excise Duty Tables. Alcoholic beverages. European Commission, DG TAXUD - 2019 6. The Emerging International Taxation Problems. Yang James. Metallo Victor. International Journal of Financial Studies - 2018

Lecture, seminar, performing tasks of independent work

Evaluation is carried out according to the modular rating system. Current control: answers (up to 42 points), additions (up to 4 points), independent work (up to 8 points), final modular test (up to 10 points). The form of final control is written exam.

English