32E29000 - European and International Tax Law, Lecture, 11.1.2022-23.2.2022

Guest access
Please note! Course description is confirmed for two academic years, 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.

LEARNING OUTCOMES

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.

Credits: 6

Schedule: 11.01.2022 - 23.02.2022

Teacher in charge (valid for whole curriculum period):

Teacher in charge (applies in this implementation): Moritz Scherleitner

Contact information for the course (applies in this implementation):

CEFR level (valid for whole curriculum period):

Language of instruction and studies (applies in this implementation):

Teaching language: English. Languages of study attainment: English

CONTENT, ASSESSMENT AND WORKLOAD

Content

  • valid for whole curriculum period:

    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

  • valid for whole curriculum period:

    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.

Workload

  • valid for whole curriculum period:

    - 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

DETAILS

Study Material

  • valid for whole curriculum period:

    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. 

    Availability

Substitutes for Courses
Prerequisites

FURTHER INFORMATION

Further Information

  • valid for whole curriculum period:

    Course teacher in spring 2021 course is Moritz Scherleitner.


    Teaching Period:

    2020-2021 Spring III

    2021-2022 Spring III


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


    Registration for Courses: In the academic year 2021-2022, registration for courses will take place on Sisu (sisu.aalto.fi) instead of WebOodi.

    Please see Sisu for the registration dates.

Rules of Conduct - Students´ Rights and Responsibilities (in force from 1 August 2020)

Aalto University Code of Academic Integrity and Handling Violations Thereof