International Taxation

The teaching and learning methodology is based, in a first phase, on the use of the expository method of the theory underlying international
double taxation and the principles of international taxation, in particular residence, source and nationality. Next, the OECD Model
Convention and the application of the Conventions for the avoidance of International Double Taxation are presented and discussed.
Subsequently, and in a second phase, the teaching method goes through the analysis of different practical cases related to the taxation of
non-residents, natural and legal persons, encouraging students to discuss them and to search for the most efficient solution from the point
of view of tax management, considering the use of conventions. This is followed by a presentation of the concept and schemes of
international tax planning, as well as the application of the anti-abuse measures contained in the system Portuguese tax system, through
the realization and discussion of practical cases.
In addition, students are invited to prepare and present, in class, a paper on a Judgment of the Supreme Court of Justice of the European
Union (CJEU), related to tax situations of non-residents, identifying the tax situation, the decision of the CJEU and the consequences of this
decision for the Portuguese tax system.
The elaboration of the work will consolidate the knowledge about the most common situations of international double taxation, as well as its
consequences in the national tax system, thus making the connection to professional and practical life. In turn, the resolution and discussion
of practical cases will allow the student to consolidate the theoretical knowledge of an international duo, materializing with the application of
the DTCs.

The course has the following objectives:
(i) identify the principles and connecting factors that give rise to international double taxation (DTI);
ii) to regulate the taxation of non-residents, natural and legal persons, and to apply the conventions for the elimination of international
double taxation (DTCs);
(iii) identify forms of tax planning and management and implement anti-abuse measures;
(iv) characterise the recent proposals of the European Union and the OECD
In the end, the student should possess the following skills:
(a) define international double taxation and apply CSDs;
b) tax framework of the different tax situations of non-residents, natural and legal persons;
c) identify abusive international tax planning and management schemes;
d) characterize the OECD and European Union proposals related with global and digital taxation.

I – THE BASIC PRINCIPLES OF INTERNATIONAL TAXATION
1. Concept and principles of international double taxation
5. Methods for eliminating DTI and the OECD Model Convention
II – INTERNATIONAL CONVENTIONS FOR THE AVOIDANCE/ELIMINATION OF INTERNATIONAL DOUBLE TAXATION (IDI)
1. International tax law and the hierarchy of sources of international law
2. OECD Model Convention
4. Conventions concluded by Portugal: practical applications
III – TAXATION OF NON-RESIDENT ENTITIES
1. The taxation of personal non-residents
2. The taxation of corporate non-residents
IV – TAX MANAGEMENT, TAX PLANNING AND ANTI-ABUSE MEASURES
1. Introductory concepts: tax management, tax planning, tax evasion and tax fraud
2. International tax planning tools
3. Anti-abuse measures
V – GLOBAL AND DIGITAL TAXATION
1. The BEPPS report
2. European Union’s proposals for a global minimum tax

NAO