International Tax Law, continuation course

Aim

On completion of the course, the student should have - acquired ability to assess, in detail, the importance of the taxation agreements for the implementation of Swedish internal fiscal regulations, - acquired good knowledge of the application of taxation agreements and knowledge of Swedish tax agreement policy, - acquired knowledge necessary to handle the OECD model agreement with comments, and be familiar with the importance of this material for Swedish taxation agreements, - acquired good understanding of the effects of EC law on Swedish international tax law, - developed the ability to handle a current issue of the subject in writing, - developed an ability to independently analyse, argue and draw conclusions based on an extensive theoretical material and - reflect on valuation issues and formulate deliberate positions in choice of solution.

Content

From the point of view of content, the emphasis lies on interpretation and application of taxation agreements. This includes analysis of The Supreme Administrative Court's decisions, and studies of what this practice means for Swedish tax agreement implementation.