International Tax Law
Objectives
Determine the type of cooperation model that characterizes contemporary international tax law and demonstrate what possibilities for evolution exist, are discussed and may come into existence;
Identify situations of double taxation, knowing how to prevent, mitigate or eliminate them, based mainly on international conventions, but also on national law;
Know the figures of international tax evasion and avoidance and how to combat them, as well as the complex reality of international tax planning;
Learn internationally constructed responses to harmful tax practices, relating them to aggressive tax planning and potential tax harmonization;
Reflect on the international taxation of the digital economy, notably in the field of e-commerce, recognizing the international tax problems posed and potential avenues for response.
General characterization
Code
33120
Credits
6
Responsible teacher
TOMÁS COSTA RAMOS
Hours
Weekly - 3
Total - 36
Teaching language
English
Prerequisites
Not Applicable
Bibliography
To start: Enciclopédia de Direito Internacional, Coimbra: Almedina, 2011: entradas de Rita Calçada Pires sobre Direito Internacional Fiscal; Dupla Tributação; Concorrência FiscalPrejudicial; Evasão Fiscal Internacional; Paraísos Fiscais e Protecção do Investimento Internacional
Recommended Literature:
In Portuguese
Rita Calçada Pires. Manual de Direito Internacional Fiscal. Coimbra: Almedina, 2019 (reimpressão)
Rita Calçada Pires. Tributação Internacional do Rendimento Empresarial gerado através do Comércio Electrónico. Desvendar mitos e construir realidades. Coimbra: Almedina, 2011
Alberto Xavier, Direito Tributário Internacional. Coimbra: Almedina, 2011, Reimpressão da 2ª Edição Actualizada (2018)
Paula Rosado Pereira, Princípios do Direito Fiscal Internacional .Do paradigma Clássico ao Direito Fiscal Europeu. Coimbra: Almedina, 2010
Ana Paula Dourado, Governação Fiscal Global. Coimbra: Almedina, 2017
Manuel Pires, Da dupla tributação jurídica internacional sobre o rendimento. Lisboa: Centro de Estudos Fiscais, 1984
In English:
Klaus Vogel on Double Taxation Conventions, Fourth Edition, Ekkehart Reimer, Alexander Rust (Ed.) Londres, Haia, Nova Iorque: Kluwer Law International, 4ª edição
Ola Ostaszewska, Belema Obuoforibo (Ed.), Roy Rohatgi on International Taxation, Volume 1: Principles, IBFD (2018)
Christiana HJI Panayi, Advanced Issues in International and European Tax Law.Hart Publishing, 2018
Angharad Miller e Lynne Oats, Principles of International Taxation. Bloomsbury Professional Ltd, 2017, 6ª ed.
Brian J. Arnold, International Tax Primer. Kluwer Law International, 2016, 3ª ed.
Essential documents:
OECD, Model Tax Convention on Income and on Capital: Condensed Version 2017
OECD, Harmuful tax competion. An emerging global issue. 1998 (disponível em http://www.oecd.org/tax/transparency/44430243.pdf)
OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
Additional support and bibliography:
- IBFD International Tax Glossary, 6th ed
- Recommended readings available on moodle.
Teaching method
Development of abstract and critical thinking/legal reasoning, based on the socratic model:
Promote the preparation of the classes, through permanent face-to-face discussion, enabling and developing critical and integrated thinking.
Use of concept maps.
Promote the critical analysis of international bibliography and reports.
Evaluation method
Option 1: Final Exam
Option 2: Class orality (40%) + Final Exam (60%)
CLASS PARTICIPATION REQUIREMENTS AND ELEMENTS OF EVALUATION
EVALUATION ELEMENT |
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PREVIOUS PREPARATION OF CLASSES
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PREPARATION OF SPECIFIC CONTENTS PROPOSED DIRECTLY BY THE TEACHER IN ADVANCE
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QUESTIONS AND DOUBTS FROM PREVIOUS STUDY AND ISSUES REFLECTED PREVIOUSLY
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QUESTIONS ASKED IN CLASS
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Subject matter
Module I: International Tax Law as a necessity considering contemporary economic and financial relations
1. Globalization, mobility and plurilocalization: potential and desirable models of international tax relationship
2. Residence and source
3. Principles, sources and international actors
Module II: The major areas of International Tax Law
1. Double Taxation
1.1. Concept, typologies and causes
1.2. Means of elimination: the agreements to avoid and eliminate double taxation (ADT)
1.3. Methods of elimination
2. Evasion, Avoidance and International Tax Planning
2.1. Conceptual approach: fraud, evasion and aggressive tax planning
2.2. Examples of avoidance schemes
2.3. Forms used to combat
3. Fiscal Competition and Harmful Tax Practices. Still the issue of International Tax Harmonization
4. Taxation of Digital Economy
4.1. Are the current rules sufficient to ensure the taxation of digital economy?
4.2. OECD and European Union proposals. BEPS 2.0