International Tax Law

Catalog description

The purpose of the course is to provide participants with an overview of the foundations of international tax law. The course is not based on the tax laws of any particular country but focuses on general principles of international taxation applied by many countries, including the United States. In addition to these principles, the course covers some of the policy work in international taxation by organizations such as the United Nations, the OECD, and the European Union. A global approach is essential in the field of international tax law to address global challenges such as international tax avoidance, taxation of the digital economy, harmful tax competition, and climate change. Where relevant, the course includes examples of domestic legal provisions to offer a comparative perspective. All lectures and reading materials are in English.