International Tax Law

Aim

On completion of the course, the student should be able to - demonstrate advanced knowledge of taxation agreements and their structure, - apply taxation agreements in concrete situations, - account for Swedish internal rules and agreement policy in the international field of taxation, - demonstrate in-depth understanding of the influence of EU/EC law on Swedish international tax law, - identify, analyse and structure complicated tax law issues of international character - reflect on valuation issues and formulate clear positions with a scholarly approach when deciding on solutions.

Content

The course comprises three parts, of which the first part is focused on Swedish international tax law. Covered in this part of the course are, among other things, the rules that determine limited and unlimited tax liability, and the Swedish implementation of EC law directives. This part also includes studies of important practices of Swedish international tax law. Part two of the course covers the double taxation convention law with the OECD model tax convention and its comments as a starting point. This part also comprises Swedish double taxation convention policy and important practices of the Swedish double taxation convention law. The final part of the course comprises study of the influence of EC law on the international tax law, which requires rather extensive studies of relevant practice of the Court of Justice of the European Communities. All three parts include practical exercises and seminars, in order to facilitate understanding of the importance of the rules in practical situations, through for example application of Swedish taxation agreements on concrete situations.