Credits: 6

Schedule: 07.01.2020 - 19.02.2020

Teacher in charge (valid 01.08.2018-31.07.2020): 

Professor Tomi Viitala

Teaching Period (valid 01.08.2018-31.07.2020): 

2018-2019: III (Spring 2018), Töölö campus

2019-2020: III (Spring 2019), Otaniemi campus

Learning Outcomes (valid 01.08.2018-31.07.2020): 

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 problems of multinational companies. Students will become familiar with landmark tax case law of the European Court of Justice and its practical implications for companies. In addition, the students will learn how to find information about international and European tax law.

Content (valid 01.08.2018-31.07.2020): 

During the course the key concepts and sources of European and international tax law are introduced. The European Court of Justice’s landmark case law and its implications particularly for Finnish tax laws are examined. In addition, the significance of EU corporate tax directives will be discussed in light of practical examples. The basics of the EU value added tax (VAT) rules on goods and services are also covered.

Assessment Methods and Criteria (valid 01.08.2018-31.07.2020): 

1. Lectures 24 h, Prof.Tomi Viitala. Lectures are followed by a written lecture exam 3h. The credit points (0-20) received in the exam may be used to substitute the book Helminen, Marjaana: EU Tax Law – Direct Taxation, and correspond to 40 % of the final grade.

2. Additional 10 credit points (20% of the final grade) may be received by delivering a court case presentation.

3. Students may also complete an international tax assignment. The credit points (0-20) received may be used to substitute the final exam a question from the book Helminen, Marjaana: Finnish International Taxation and the OECD Model Tax Convention on Income and on Capital.

4. Final book exam 3h.

Workload (valid 01.08.2018-31.07.2020): 

- Lectures 24 h

- Preparing for lectures 26 h

- Preparing for exam or home assignment and court case presentaion 79 h

- Preparing for lecture exam 28 h

- Exam 3 h

Study Material (valid 01.08.2018-31.07.2020): 

Helminen, Marjaana (2016). Finnish International Taxation. ISBN 9789521078255

Helminen, Marjaana (2017). EU Tax Law – Direct Taxation. ISBN 978-90-8722-337-3

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs (2014) Model Tax Convention on Income and on Capital: Condensed Version 2017.

Availability

Substitutes for Courses (valid 01.08.2018-31.07.2020): 

32E22000 European Tax Law, 32C23000 International Taxation.

Course Homepage (valid 01.08.2018-31.07.2020): 

https://mycourses.aalto.fi/course/search.php?search=32E29000

Grading Scale (valid 01.08.2018-31.07.2020): 

0-5

Registration for Courses (valid 01.08.2018-31.07.2020): 

Via WebOodi. Please see WebOodi for the registration dates.

Description

Registration and further information