International Taxation and Cross-Border M&A Seminar (English Instruction)

Description

Teaching Objectives: This is a one-semester course aiming to introduce the basic rules of international taxation, BEPS issues, and some critical points when dealing with cross-border M&A. Teaching Content: OECD Model Tax Convention (Articles and Comments), BEPS final reports, online articles, international tax news. Important Topics for recent developments: Pillar 1+2, ATAD 1+2+3, Participation Exemption, Starbucks TP case, CFC Regimes. Grading: Lecture/ Reading Material/ Presentation & Discussion. Required textbooks and references: OECD Model Tax Convention (Articles and Comments), BEPS final reports, online articles, international tax news, Pillar 1+2, ATAD 1+2+3, Participation Exemption, Starbucks TP case, CFC Regimes.