950013 KU European and International Tax Law (2024S)
Prüfungsimmanente Lehrveranstaltung
Labels
DIGITAL
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.
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
- Anmeldung von Mo 08.04.2024 09:00 bis Mi 17.04.2024 23:59
- Abmeldung bis Mi 17.04.2024 23:59
Details
max. 40 Teilnehmer*innen
Sprache: Englisch
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: Mi 28.02.2024 14:47
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