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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

Rita Calçada Pires

Hours

Weekly - Available soon

Total - 0

Teaching language

Available soon

Prerequisites

Not Applicable

Bibliography

Not Applicable

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