251021 KU European and International Tax Law (2022W)
Labels
GEMISCHT
This is a fee-based continuous education and training programme/certificate course offered by the Postgraduate Center. Please note that you must be admitted to a continuing education and training programme/certificate course to participate
Details
Sprache: Englisch
Prüfungstermine
Lehrende
Termine
Zur Zeit sind keine Termine bekannt.
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
Assessment: Written exam
Permitted materials: open book
Permitted materials: open book
Mindestanforderungen und Beurteilungsmaßstab
50% for a positive grade, based on the written exam
Prüfungsstoff
All topics covered in the course
Literatur
Materials will be provided during the course.
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Do 16.02.2023 00:06
Contents: Globalization of economy on the one hand and the national tax sovereignty of States on the other hand, lead in almost any economic situation (from cross-border employee secondment to complex international M&A transactions) to the problem of a potential double taxation. Double taxation is avoided at the international level through bilateral international treaties - so-called "double taxation treaties". In addition, within the European Union the impact of EU fundamental freedoms and the EU secondary legislation have to be considered in such cases.
Method: Lecture and discussion