International Taxation (for Students working their way through University)

Description

Learning goals The main goals of the course are to explore which techniques the OECD Model Tax Convention uses to resolve problems of international double taxation, how the OECD Model Tax Convention is sometimes adapted to the national tax system and how the tax treaties are integrated into national tax systems. Special consideration will be given to issues of tax treaty interpretation, international tax avoidance and prevention of abuse and transfer pricing.