Fundamentals of International Taxation
Full course description
This course provides an advanced introduction to international tax law. It establishes foundational knowledge of concepts and legal instruments which are recounted and explored further in subsequent courses of the LL.M. International and European Tax Law.
The course first introduces the main sources of law relevant in international taxation. Subsequently, we focus on fundamental aspects related to the application of tax in respect of cross-border income-generating activities. In particular, we discuss (1) the relationship between double tax treaties and domestic law, (2) entitlement to double tax treaty benefits and the scope of double tax treaties, (3) the concept of residency in domestic tax law and tax treaty law (4) issues of nexus for source state taxation and (5) mechanisms for the elimination of economic and juridical double taxation.
Final exam (summative assessment) & control questions (formative assessment)
- Students develop a rounded knowledge of the foundational aspects of international taxation.
- Students become familiar with the OECD/UN Model Convention and Commentary and are able to navigate these instruments in a self-structured manner.
You are expected to have the following materials, which contain the newest versions of the OECD Model Tax Convention (2017), the UN Model Tax Convention (2021) and the GloBE rules:
- Kees van Raad (ed.), Teksten Internationaal Belastingrecht 2022/2023 or 2023/2024, Volume 1B: OESO & VN Modelverdragen (met Commentaar), Transfer Pricing Guidelines en verdere OESO stukken (including de GloBE Pillar Two Rules & Commentary) (Wolters Kluwer). Although the title of the materials is in Dutch, the necessary legal texts in Volume 1B are in ENGLISH. Please note that Volume 1A is not required for this course (and it is mainly in Dutch).
- You may also use Kees van Raad (ed.), Materials on International and EU Tax Law 2021/2022, Volume A (International Tax Center Leiden) or even older versions of those materials if they include the OECD Model Tax Convention 2017. However, please note that those materials do not contain the newest version of the UN Model and the GloBE rules. In addition, Volume A does not contain the Transfer Pricing Guidelines (although this is not relevant for this course).