Objective: 
The main objective is to develop student’s knowledge and skills in the understanding of the international and EU tax law.

Assessment: 
Oral Examination

Contents: 
International tax policy, Double taxation, Double tax treaties, Taxation of business profits, Permanent Establishment, Tax harmonisation in the UE, Common system of value added tax, Direct taxation in the EU, Fundamental freedoms and taxation.

Recommended reading: 
1. B. J.M. Terra, P. J. Wattel, European Tax Law, Kluwer Law International 2008.
2. K. Holmes, International Tax Policy and Double Tax Treaties, IBFD 2007
3. J. Schaffner, How Fixed is a Permanent Establishment, Wolters Kluwer 2013.