International Supply Chain Taxation
Full course description
The course ‘International Supply Chain Taxation’ studies the most important fiscal and non-fiscal instruments that are in place at the EU customs border. It deals with topics such as environmental taxation (CBAM), anti-dumping duties, VAT on importation and customs law. What makes this course unique in its set-up is that it leaves from the perspective of the international value chain. As such, it studies the plethora of legal systems that apply to the primary actors in global trade (e.g. producers, importers and customs agents). Following this perspective, the course addresses various interrelated themes such as anti-dumping measures, the building of secure trade lanes, the rise of environmental taxation, and the collection of ‘classic’ taxes such as VAT, customs duties and excises. After this course, students have a solid knowledge of international supply chain taxation and the non-fiscal measures that are associated with it. In addition, they will be able to solve complex real-life cases from a theoretical and practical point of view. The teaching staff consists of highly motivated people with extensive experience in practice and academia.
The first week of this course focuses on the societal phenomenon that lies at the core of this course: the international supply chain. Who are the primary actors in international (global) trade, and which legal systems govern the flow of goods on the global marketplace? The various topics of the course are briefly discussed, and placed in the framework of international trade.
During the subsequent weeks (weeks 2 to 7), the course builds further on the mentioned framework. It provides the students with an in-depth study of the main topics of the course, which include environmental instruments (e.g. CBAM and anti-deforestation), anti-dumping duties, excises and VAT on importation, and capita selecta in customs law. The Intended Learning Outcomes for International Supply Chain Taxation are as follows:
- Identify, recognize, understand and distinguish the different (geo)political influences on taxation within international supply chains;
- Describe, understand, explain and be able to apply the concepts of various tax instruments (e.g. VAT, excises, CBAM, customs duties) in the context of international supply chain taxation;
- Describe, understand, explain and be able to interpret legal and trade law related concepts in connection with international supply chain taxation (e.g. control frameworks, risk-based customs controls, Authorized Economic Operator);
- Describe and understand the impact of technology with respect to international supply chain taxation (e.g. the automation of processes, the exchange and evaluation of information);
- Describe, understand and explain non-fiscal aspects of international supply chain taxation (e.g. anti-dumping measures, economic sanctioning, trade lane security, ecological preservation and environmental protection);
- Have a deep understanding of the interaction of the primary legal systems that govern international supply chains (e.g. customs law, VAT law, environmental law (CBAM and deforestation), trade law)
- Describe, understand and explain the interplay between various tax systems on international trade in a global context.
- Give - in English - an informed opinion on the legislation and case law relevant to the various topics discussed;
- Solve complex real-life cases on international supply chain taxation from a theoretical and practical point of view, relating to all aspects addressed above;
In order to follow the course ‘International Supply Chain Taxation’ (TAX4028), one must have followed the course ‘Customs Law’ (TAX4027).
To be announced.