Introduction to Taxation

Semester 2

Total number of hours : 10

The course first provides with a comprehensive overview of fundamental principles of International Tax Law, which are embodied in their sources as well as in domestic legislations, the tax treaty networks built with the recommendations of the OECD and the EC Law. The course then aims to get into practice describing the most common tax regimes of multinational enterprises as well as the International tax avoidance, evasion and fraud techniques in order to demonstrate that countries are no longer free to adopt International tax rules they please but, rather, are obliged to operate in the context of circulating tax models.