{"id":84991,"date":"2022-08-10T12:47:17","date_gmt":"2022-08-10T10:47:17","guid":{"rendered":"https:\/\/prawo.uwr.edu.pl\/?page_id=84991"},"modified":"2022-08-10T12:47:17","modified_gmt":"2022-08-10T10:47:17","slug":"international-and-european-tax-law","status":"publish","type":"page","link":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/international-and-european-tax-law\/","title":{"rendered":"International and European Tax Law"},"content":{"rendered":"\n<div class=\"wp-block-ugb-container ugb-container ugb-8dda971 ugb-container--v2 ugb-container--design-plain ugb-main-block\"><div class=\"ugb-inner-block\"><div class=\"ugb-block-content\"><div class=\"ugb-container__wrapper ugb-8dda971-wrapper\"><div class=\"ugb-container__side\"><div class=\"ugb-container__content-wrapper ugb-8dda971-content-wrapper\">\n<div class=\"wp-block-columns bs-news-page is-layout-flex wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column bs-kontakt-photo is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/prawo.uwr.edu.pl\/wp-content\/uploads\/sites\/210\/2022\/08\/pexels-nataliya-vaitkevich-6863332-1-1024x683.jpg\" alt=\"podatki\" class=\"wp-image-83152\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column bs-contact-right-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-bonasoft-modular-breadcrumbs-block\"><div class=\"bs_add_breadcrumb_trail\"><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-background has-black-background-color has-black-color is-style-wide bs-border-kontakt\" \/>\n\n\n<h1 style=\"font-style:normal;font-weight:700;\" class=\"bs-naglowek-podstrony wp-block-post-title\">International and European Tax Law<\/h1>\n\n\n<p><strong>Program:<\/strong>\u00a0\u00a0<a href=\"\/en\/mme-master-of-managerial-economics\/\">Managerial Economics<\/a><br><strong>ECTS:\u00a0\u00a0<\/strong>4<br><strong>Lecturer:<\/strong>\u00a0\u00a0Rafa\u0142 Lipniewicz PhD<br><strong>Email:<\/strong>\u00a0\u00a0<a href=\"mailto:rafal.lipniewicz@uwr.edu.pl\">rafal.lipniewicz@uwr.edu.pl<\/a><br><strong>Type:\u00a0<\/strong>\u00a0Optional<br><strong>Level:<\/strong>\u00a0\u00a0Advanced<\/p>\n\n\n\n<p><strong>Lecture<\/strong><br><strong>Number of hours:<\/strong>\u00a0\u00a02h X 15 weeks = 30 hours (1 semester)<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-ugb-container ugb-container bs-news-page-under ugb-f8694ce ugb-container--v2 ugb-container--design-plain ugb-main-block\"><div class=\"ugb-inner-block\"><div class=\"ugb-block-content\"><div class=\"ugb-container__wrapper ugb-f8694ce-wrapper\"><div class=\"ugb-container__side\"><div class=\"ugb-container__content-wrapper ugb-f8694ce-content-wrapper\">\n<p><strong>Objective:\u00a0<\/strong><br>The main objective is to develop student\u2019s knowledge and skills in the understanding of the international and EU tax law.<\/p>\n\n\n\n<p><strong>Assessment:\u00a0<\/strong><br>Oral Examination<\/p>\n\n\n\n<p><strong>Contents:\u00a0<\/strong><br>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.<\/p>\n\n\n\n<p><strong>Recommended reading:\u00a0<\/strong><br>1. B. J.M. Terra, P. J. Wattel, European Tax Law, Kluwer Law International 2008.<br>2. K. Holmes, International Tax Policy and Double Tax Treaties, IBFD 2007<br>3. J. Schaffner, How Fixed is a Permanent Establishment, Wolters Kluwer 2013.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Program:\u00a0\u00a0Managerial EconomicsECTS:\u00a0\u00a04Lecturer:\u00a0\u00a0Rafa\u0142 Lipniewicz PhDEmail:\u00a0\u00a0rafal.lipniewicz@uwr.edu.plType:\u00a0\u00a0OptionalLevel:\u00a0\u00a0Advanced LectureNumber of hours:\u00a0\u00a02h X 15 weeks = 30 hours (1 semester) Objective:\u00a0The main objective is to develop student\u2019s knowledge and skills in the understanding of the international and EU tax law. Assessment:\u00a0Oral Examination Contents:\u00a0International tax policy, Double taxation, Double tax treaties, Taxation of business profits, Permanent Establishment, Tax harmonisation in the [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":83152,"parent":125028,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-84991","page","type-page","status-publish","has-post-thumbnail","hentry"],"featured_image_urls_v2":{"full":"","thumbnail":"","medium":"","medium_large":"","large":"","1536x1536":"","2048x2048":"","menu-24x24":"","menu-36x36":"","menu-48x48":""},"post_excerpt_stackable_v2":"<p>International and European Tax Law Program:\u00a0\u00a0Managerial EconomicsECTS:\u00a0\u00a04Lecturer:\u00a0\u00a0Rafa\u0142 Lipniewicz PhDEmail:\u00a0\u00a0rafal.lipniewicz@uwr.edu.plType:\u00a0\u00a0OptionalLevel:\u00a0\u00a0Advanced LectureNumber of hours:\u00a0\u00a02h X 15 weeks = 30 hours (1 semester) Objective:\u00a0The main objective is to develop student\u2019s knowledge and skills in the understanding of the international and EU tax law. Assessment:\u00a0Oral Examination Contents:\u00a0International 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:\u00a01. B. J.M. Terra, P. J. Wattel, European Tax Law, Kluwer Law International 2008.2. K. Holmes, International Tax Policy and Double Tax Treaties,&hellip;<\/p>\n","category_list_v2":"Uncategorized","author_info_v2":{"name":"mmatlinski","url":"https:\/\/prawo.uwr.edu.pl\/en\/author\/mmatlinski\/"},"comments_num_v2":"0 comments","acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>International and European Tax Law - Wydzia\u0142 Prawa, Administracji i Ekonomii<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/international-and-european-tax-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"International and European Tax Law - Wydzia\u0142 Prawa, Administracji i Ekonomii\" \/>\n<meta property=\"og:description\" content=\"Program:\u00a0\u00a0Managerial EconomicsECTS:\u00a0\u00a04Lecturer:\u00a0\u00a0Rafa\u0142 Lipniewicz PhDEmail:\u00a0\u00a0rafal.lipniewicz@uwr.edu.plType:\u00a0\u00a0OptionalLevel:\u00a0\u00a0Advanced LectureNumber of hours:\u00a0\u00a02h X 15 weeks = 30 hours (1 semester) Objective:\u00a0The main objective is to develop student\u2019s knowledge and skills in the understanding of the international and EU tax law. 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