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950068 KU European and International Tax Law (2025W)
Continuous assessment of course work
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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
max. 40 participants
Language: English
Lecturers
Classes
Currently no class schedule is known.
Information
Aims, contents and method of the course
Assessment and permitted materials
Assessment: Written exam
Permitted materials: open book
Permitted materials: open book
Minimum requirements and assessment criteria
50% for a positive grade, based on the written exam
Examination topics
All topics covered in the course
Reading list
Materials will be provided during the course.
Association in the course directory
Last modified: Fr 27.06.2025 00:02
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