International Tax Law

General characterization

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

• http://www.oecd.org/tax/tax-global/taxanddevelopment.htm 
• http://www.oecd.org/ctp/beps/ 

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	CONTENTS	FORM
PREVIOUS PREPARATION OF CLASSES	Preliminary readings: legislation vs one book only vs multiple books vs scientific papers;   Prior identification of core materials and core concepts required for critical reflection;   Reflective and critical analysis with systematized grid of doubt, reflecting the need to create a subject learning path.	Passivity vs Proactivity   Frequency
PREPARATION OF SPECIFIC CONTENTS PROPOSED DIRECTLY BY THE TEACHER IN ADVANCE	Purified and systematized reading of proposed materials    Reflective and critical analysis, building systematized grid of the main themes involved   Identification of key questions, reflecting cross-examination with previous and subsequent subjects to be explored in the program, revealing the need to create a learning path in the subject	Compliance with proposed deadlines   Passivity vs Proactivity   Frequency
RESPONSE TO CLASSROOM QUESTIONS	Identification of relevant topics   Use of appropriate concepts   Integration of the materials concerned   Invocation of legal and jurisprudential basis, if any   Associated issues   Creativity and innovation in addressing the issue	Passivity vs Proactivity   Frequency   Relevance
QUESTIONS AND DOUBTS FROM PREVIOUS STUDY AND ISSUES REFLECTED PREVIOUSLY	Adequacy Ability to express the discovery made and its framing in the corresponding problem Density Maturity	Frequency   Relevance   On their own initiative   On the teacher's impulse   As a result of colleague's doubt
QUESTIONS ASKED IN CLASS	Adequacy Ability to express the discovery made and its framing in the corresponding problem Density Maturity	Frequency   Relevance   On their own initiative   On the teacher's impulse   As a result of colleague's doubt

 

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

Programs

Programs where the course is taught: