Checking date: 25/11/2021


Course: 2021/2022

International fiscal policy
(13624)
Study: Dual Bachelor in International Studies and Law (321)


Coordinating teacher: NAVARRO IBARROLA, AITOR

Department assigned to the subject: Department of Public State Law

Type: Electives
ECTS Credits: 3.0 ECTS

Course:
Semester:




Objectives
The aim of this course (INTERNATIONAL TAXATION) is to serve as a general introduction to the problems of taxing international transactions and the solution given by the network of Double Taxation Conventions (DTC). Upon succesful completion of the course, students will adquire valuable skills in understanding and dealing with the myriad of problems that arise in one of the most complicated areas of Tax law. They will also be in a better position to understand the relationships between different tax systems, as well as better understand the domestic tax system itself.
Skills and learning outcomes
Description of contents: programme
The syllabus focuses on the taxation of individuals and entities in a international setting. Specifically, the content of the Double Taxation Conventions will be deeply analyzed, as well as its relationship with domestic law, alongside anti-abuse clauses impacting international transactions. Also, this subject will constitute the basis of the participation in moots referred to the subject, i.e. the moot organized by the Observatorio Iberoamericano de Tributación Internacional (OITI) and the International Tax Moot Court Competition organized by the KU Leuven University in Belgium.
Learning activities and methodology
The teaching method currently employed by all Professors at the Área de Derecho Financiero y Tributario 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, etc).
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Calendar of Continuous assessment

The course syllabus may change due academic events or other reasons.