International Tax Law

Objectives

Available soon

General characterization

Code

33120

Credits

Responsible teacher

Rita Calçada Pires

Hours

Weekly - Available soon

Total - 0

Teaching language

Available soon

Prerequisites

Available soon

Bibliography

Available soon

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: