Comparative and International Tax Law

Course: European Business Law

Structural unit: Educational and scientific institute of international relations

Title
Comparative and International Tax Law
Code
ОК 5
Module type
Обов’язкова дисципліна для ОП
Educational cycle
Second
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
2 Semester
Number of ECTS credits allocated
3
Learning outcomes
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.
Form of study
Full-time form
Prerequisites and co-requisites
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.
Course content
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
Recommended or required reading and other learning resources/tools
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
Planned learning activities and teaching methods
Lecture, seminar, performing tasks of independent work
Assessment methods and criteria
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.
Language of instruction
English

Lecturers

This discipline is taught by the following teachers

Departments

The following departments are involved in teaching the above discipline