Tax Law, basic course

Aim

On completion of the course, the student should be able to - account for the rules and legal practices that are relevant to tax law issues mainly concerning Swedish internal tax law, - account for international income tax law, both regarding double taxation contracts and Swedish international fiscal regulations, - discuss the relationships between different tax laws, - use the legal sources for study of Swedish tax law and interpretive arguments, - identify and solve tax law problems of both national and international dimensions, - argue for and against different legal solutions to the problems that have been identified and clarified, based on tax laws and legal practices, - identify different fiscal incentives, - discuss tax law problems from different perspectives, - independently and critically evaluate different interpretive and action alternatives from both fiscal and the taxpayer's perspectives.

Content

The contents of the course are focused on - rules and legal practices that are relevant to tax law issues, mainly concerning Swedish internal tax law, - international income tax law, - the relationships between different tax laws, - the legal sources study of the Swedish tax law and interpretive arguments, - tax law problems of both national and international dimensions, - fiscal incentives, - interpretive and action alternatives from both fiscal and the taxpayer's perspectives.