Please note! Course description is confirmed for two academic years (1.8.2018-31.7.2020), which means that in general, e.g. Learning outcomes, assessment methods and key content stays unchanged. However, via course syllabus, it is possible to specify or change the course execution in each realization of the course, such as how the contact sessions are organized, assessment methods weighted or materials used.
After the course students will have basic knowledge of international and European tax law. The course gives readiness to cope with typical cross-border tax issues of multinational companies. Students will become familiar with tax treaties, EU corporate tax directives and landmark tax case law of the European Court of Justice and their practical implications for companies. In addition, basics of value added taxation (VAT) in international trade will be covered.
Schedule: 04.01.2018 - 14.02.2018
Teacher in charge (valid 01.08.2020-31.07.2022): Tomi Viitala
Teacher in charge (applies in this implementation): Tomi Viitala
Contact information for the course (applies in this implementation):
CEFR level (applies in this implementation):
Language of instruction and studies (valid 01.08.2020-31.07.2022):
Teaching language: English
Languages of study attainment: English
CONTENT, ASSESSMENT AND WORKLOAD
During the lectures the key principles, definitions and sources of European and international tax law are introduced. The lectures focus on corporate taxation and covers Finnish international tax law, tax treaties and EU tax law. In addition, the basics of the EU value added tax (VAT) rules on goods and services are covered. Students can participate in two workshops. A workshop on case law of the European Court of Justice (ECJ) gives practical insights into landmark case law of the ECJ. A workshop on transfer pricing provides practical views on transfer pricing disputes and their resolution.
Assessment Methods and Criteria
1. Lectures 24 h. Lectures are followed by a lecture exam 3h. The lecture exam corresponds to 50 % of the final grade.
2. Attending and delivering a case presentation in the workshop corresponds to 25 % of the final grade.
3. Attending the transfer pricing workshop and delivering home assignment correspond to 25 % of the final grade.
4. Final book exam (100 %) 3h.
- Lectures 24 h
- Preparing for lectures 26 h
- Preparing for exam or home assignment and court case presentation 79 h
- Preparing for lecture exam 28 h
- Exam 3 h
Helminen, Marjaana. Finnish International Taxation. ISBN 978-952-14-2351-2 (electronic). Chapters 3-12 and 19.
Helminen, Marjaana (2019 or newer). EU Tax Law Direct Taxation. ISBN 978-90-8722-562-9 . Chapters 1-3 and 5.
Organisation for Economic Co-operation and Development Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital: Condensed Version 2017.
Substitutes for Courses
32E22000 European Tax Law, 32C23000 International Taxation.
- Teacher: Tomi Viitala