Principles of International Taxation

To achieve these objectives and to the student acquire the skills we propose in this course, we used the following methodology:
1. Expository method, which will present the program content defined. We use for this purpose, the diferente materials (table, powers points, and others);
2. Interactive Method, where students will be asked in the class room about the subjects teaches;
3. In the discussion and presentation of practical cases appealed to the two methods outlined above

To provide the students the basic knowledge to develop their own skills in international taxation and to enable them to understand the choices faced by companies and individuals in the international context, according to tax legislation;
To provide a learning that prepares students with a solid knowledge, which might enable them to make a proper tax planning as well as achieve optimal tax in the international context.

1 – The Basic Principles of International Taxation: the double international taxation
2 – The International Conventions against Double Taxation International (DTI) and the OCDE Model.
3 – Taxation of Non-resident and Connection Elements
4 – International Tax Planning, Tax evasion and tax fraud and anti-abuse rules
5 – The Tax Harmonization in the European Union
6 – Presentation and discussion of case studies

NAO