Rethinking International Tax Law

2021/2022

Academic Year

ENG

Instruction in English

3

ECTS credits

Delivered at:

School of Public Law

Course type:

Elective course

When:

2 year, 3 module

Instructor

Kopina, Anna A.

Course Syllabus

Abstract

In recent years, the international tax planning strategies of multinationals have become a source of – often heated – debate. The course covers contemporary approaches to the theoretical foundations of international tax planning and applicable law. 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. This course outlines the significance of tax treaty and transfer pricing issues associated with international tax planning. The course is suitable for practitioners and tax specialists, who may have less familiarity with international tax planning techniques and want to deepen their knowledge in this field.

Learning Objectives

• Understand the important tax and non-tax considerations in international tax planning 2. Analyse and discuss the formal and substantive requirements of international tax planning structures, taking into account legal, commercial, regulatory, as well as domestic and international tax rules. 3. Identify the tax and non-tax drivers in supply chain restructuring and the associated international tax issues that have to be addressed in such a restructuring 4. Evaluate the various ways to develop business structures in framework of international tax planning
• 1. Understand the important tax and non-tax considerations in international tax planning 2. Analyse and discuss the formal and substantive requirements of international tax planning structures, taking into account legal, commercial, regulatory, as well as domestic and international tax rules. 3. Identify the tax and non-tax drivers in supply chain restructuring and the associated international tax issues that have to be addressed in such a restructuring 4. Evaluate the various ways to develop business structures in framework of international tax planning

Expected Learning Outcomes

• Know basic international tax planning strategies
• Know different tools of international taxation applied by multinational stakeholders
• Skills to anaylze applicable law and practice in the domain of international tax law
• Skills to apply theoretical foundations of international tax law

Course Contents

• International tax planning – base case
• Design of corporate tax law systems.
• Principles of international taxation & tax treaties
• Transfer pricing
• European Union law & fiscal state aid
• Tax planning & ethical dimensions

Assessment Elements

• Current control: tests during the course
• Intermediate control: interview with the teacher

Interim Assessment

• 2021/2022 3rd module
  0.6 * Intermediate control: interview with the teacher + 0.4 * Current control: tests during the course

Bibliography

Recommended Core Bibliography

• Копина А. А., Реут А. В., Якушев А. О. ; Отв. ред. Копина А. А., Реут А. В. - МЕЖДУНАРОДНОЕ НАЛОГОВОЕ ПРАВО. Учебник и практикум для бакалавриата и магистратуры - М.:Издательство Юрайт - 2019 - 243с. - ISBN: 978-5-534-01376-4 - Текст электронный // ЭБС ЮРАЙТ - URL: https://urait.ru/book/mezhdunarodnoe-nalogovoe-pravo-433242
• Международное налоговое право : учебное пособие для магистратуры / отв. ред. Л. Л. Арзуманова, Е. Н. Горлова. — М. : Норма : ИНФРАМ, 2018. — 128 с. - Режим доступа: http://znanium.com/catalog/product/960150
• Налоги парламентские и непарламентские: практики взимания обязательных платежей : монография, Комягин, Д. Л., 2021
• Рогуленко Т.М. - Актуальные проблемы учета, анализа, контроля и налогообложения в условиях цифровизации экономики. Межвузовский сборник научных трудов и результатов совместных научно-исследовательских проектов, представленных на 4-ой международной научно-практической конф - Русайнс - 2021 - ISBN: 978-5-4365-8018-0 - Текст электронный // ЭБС BOOKRU - URL: https://book.ru/book/941069

Recommended Additional Bibliography

• Винницкий, Д. В. Международное налоговое право: проблемы теории и практики / Д. В. Винницкий. — Москва : СТАТУТ, 2017. — 463 с. — ISBN 978-5-8354-1313-3. — Текст : электронный // Лань : электронно-библиотечная система. — URL: https://e.lanbook.com/book/107807 (дата обращения: 00.00.0000). — Режим доступа: для авториз. пользователей.