International and European Tax and Customs Law

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This course addresses the key areas, topics and sources of law relevant to international taxation.

In the first half of the course, we focus on the taxation of cross-border income-generating activities under double tax treaties and EU law. We will address the treatment of international business, investment and employment income, including the incidence of double taxation and the application of mechanisms for its relief. Anti-tax avoidance legislation will also be discussed at a basic level.

In the second half of the course, we cover issues of indirect taxation, with a focus on EU value added tax (‘VAT’) and customs law. We address the legal nature, architecture and functioning of the EU VAT and customs law frameworks, with an emphasis on application to real-life scenarios.

The course combines the discussion of legal instruments and legislation with topical policy discussions (e.g., the impact of the digitalization of the economy on tax matters and the role of taxation in regulating environmental protection).