ELE 3800 International Tax Law
ELE 3800 International Tax Law
Students taking this course will learn the fundamentals of international taxation by studying domestic tax law (through the example of Norway), EEA- and EU tax law, and tax treaty law (largely built on OECD and UN material). Students will apply these fundamentals when later deep diving into a selection of contemporary issues related international taxation. Given how rapidly the international tax climate changes, the selection of contemporary issues covered in the course may vary between each year. For the next round, the following issues will be covered:
- state aid investigations of multinationals such as Apple, Starbucks, McDonalds and Amazon
- digital nomads, hyper-mobile individuals, and general cross-border working (social security included)
- exit taxation linked to both corporations and individuals
- tax havens (the definition, use, and regulation of these low-tax jurisdictions)
- tax incentives before and after Pillar two and the global minimum corporate tax
The course introduces the theories linked to sustainability, tax justice, and tax fairness and the students will learn to apply these to the legal frameworks covered in the course.
This course is of use for those considering taking up employment in tax administration, policymaking and lawmaking institutions, and tax advising. The course targets students from law and economics but is also of interest to those from accounting and finance.
After this course the student is expected to know:
- general principles for international taxation (including residence and source taxation)
- how cross-border transactions and mobility are taxed
- the interaction between EEA- and EU tax law
- the interaction between domestic law, EEA-and EU tax law, and tax treaties
- the interaction between domestic law and OECD (material and as an organization)
After this course the student is expected to be able to:
- identify and analyse tax consequences linked to cross-border transactions and mobility and subsequently be able to argue for possible legal solutions to these
- critically understand, apply, and examine legal sources
- understand and evaluate tax laws through the lenses of sustainability, justice and fairness
The course will help the students to gain expertise in the legal sources that apply when taxing cross-border activities in addition to establish an understanding of the (legal, economic, and political) motives that underpin differing aspects of international taxation. Furthermore, the course will help the students to understand how international taxation interlinks with various aspects of sustainability and how taxes can be used to support sustainability goals.
- Residence and source taxation and how digitalization challenge these
- OECD BEPS Project
- Tax treaty law (OECD and UN)
- EEA- and EU tax law (this includes free movement and the principle of non-discrimination, EU corporate tax directives, and state aid)
- Social security linked to cross-border working
- Theories on sustainability, tax justice and tax fairness
The course consists of 22 lecture hours, 4 reading seminars, 4 essay seminar hours, and 15 hours of asynchronous learning activities. The course is conducted through lectures and reading seminars where we discuss research articles relevant to the international topics that have been introduced (corresponding to a total of 30 lecture hours). 15 asynchronous hours are devoted for the students to prepare for the reading seminars.
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Higher Education Entrance Qualification
Disclaimer
Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.
Required 15 ECTS of courses covering law and it is recommended that the student has taken an introductory course in tax law.
| Assessments |
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Exam category: Submission Form of assessment: Submission PDF Exam/hand-in semester: First Semester Weight: 100 Grouping: Individual Duration: 1 Semester(s) Comment: Essay writing as overall exam. Students will have the entire semester to write and method/theory will be provided at start of course and lectures during the course will provide students with inspiration and information for selection of their individual topic. Exam code: ELE 38001 Grading scale: ECTS Resit: Examination every semester |
| Activity | Duration | Comment |
|---|---|---|
Teaching | 22 Hour(s) | |
Feedback activities and counselling | 8 Hour(s) | 4 hours of Reading seminars and 4 hours of Essay seminar |
Student's own work with learning resources | 60 Hour(s) | |
Prepare for teaching | 30 Hour(s) | |
Group work / Assignments | 80 Hour(s) |
A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 7,5 ECTS credit corresponds to a workload of at least 200 hours.
