SYLLABUS

Academic year 2017-2018

  1. Information regarding the programme

1.1. Higher education institution / Universitatea Babeş-Bolyai
1.2. Faculty / Faculty of Business
1.3. Department / Business
1.4. Field of study / Business Administration
1.5. Study cycle / Masters
1.6. Study programme / Qualification / International Business Administration (English)
  1. Information regarding the course

2.1. Name of the course / European and International Taxation
2.2. Code / IME0021
2.3. Course coordinator / Assoc. Prof. Dragoş Păun, PhD
2.4. Seminar coordinator / Assoc. Prof. Dragoş Păun, PhD
2.5. Year of study / I / 2.6. Semester / 1 / 2.7. Type of evaluation / E / 2.8. Type of course / compulsory
  1. Total estimated time (hours/semester of didactic activities)

3.1. Hours per week / 4 / Of which: 3.2. lecture / 2 / 3.3 seminar/laboratory / 2
3.4. Total hours in the curriculum / 56 / Of which: 3.5. lecture / 28 / 3.6. seminar/laboratory / 28
Time allotment: / ore
Learning using manual, course support, bibliography, course notes / 14
Additional documentation (in libraries, on electronic platforms, field documentation) / 14
Preparation for seminars/labs, homework, papers, portfolios and essays / 28
Tutorship / 2
Evaluations / 2
Other activities: / 10
3.7. Total individual study hours / 70
3.8. Total hours per semester / 126
3.9. Number of ECTS credits / 5
  1. Prerequisites (if necessary)

4.1. curriculum / Public Finance or Taxation or similar courses at bachelor level
4.2. competencies
  1. Conditions (if necessary)

5.1. for the course / Lecture Hall equipped with video-projector, computer
5.2. for the seminar /lab activities / Room equipped with video-projector, computer, partnerships with consultancy companies
  1. Specific competencies acquired

Professional
competencies / C1. gathering, processing, and analysing data regarding the interaction between a company/ an organisation and the external environment
C1.1 describing economic paradigms, concepts, and theories about the influence of the external environment on a company/ an organisation
C.1.2 explaining and interpreting the economic influence of the external environment on a company/ an organisation
C2. providing assistance for running a company/ an organisation as a whole
C.2.2 explaining and interpreting the relationships among various entities in a company/ an organisation
Transversal competencies / CT1. implementing ethical principles, norms, and values within one’s own rigorous, efficient, and responsible strategy of work
CT2. identifying the roles and responsibilities in a multispecialty team and implementing various relational techniques and efficient teamwork
  1. Objectives of the course (outcome of the acquired competencies)

7.1. General objective of the course / ✓Determining and evaluating a tax planning strategy
7.2. Specific objective of the course / ✓Identify key political, technical and economic factors that influence the location of business around the world;
✓Evaluate the role of the taxation systems in decision making process in companies;
✓Analyze the jurisdiction of the states in matters of taxation;
✓Determining the impact of the taxation system on the revenue and profit distribution in companies;
✓Identify key players and trends in international taxation in the European Union;
  1. Content

8.1. Course / Teaching Method / Remarks
1 / Fundamentals of international corporate taxation
●Jurisdiction to tax
●Types of taxes and tax systems
●Limits to tax jurisdiction / Interactive lecture, exposure of documents / ●1 lecture
2 / Basic principles of international taxation
●Determining the causes of international double taxation
●Determining methods of relief from international taxation / Interactive lecture, exposure of documents / ●1 lecture
3 / Double Tax Conventions
•Definition
•Impact of Double Tax Conventions on national law
•Determining DTC format and structure
•Comparing different DTC models (OECD, UN) / Interactive lecture, exposure of documents / •1 lecture
4 / Double Tax Conventions provisions
●Definition of Permanent Establishment
●Attribution of Profits
●DTC and e-commerce / Interactive lecture, exposure of documents / ●1 lecture
5 / Double Tax Conventions – most important provisions
●DTC and Dividends
●DTC and Royalties
●DTC and other income / Interactive lecture, exposure of documents / ●1 lecture
6 / Transfer pricing and thin capitalization
●Understanding key concepts such as arm’s length principle
●Dispute resolution in DTC / Interactive lecture, exposure of documents / ●1 lecture
7 / International tax anti-avoidance legislation
●Defining tax havens
●Understanding anti-haven legislation / Interactive lecture, exposure of documents / ●1 lecture
8 / Anti-haven legislation in the European Union
●Identify the key components of the anti-haven legislation in the EU
●Compare and contrast role of EU vs. other international institutions. / Interactive lecture, exposure of documents / ●1 lecture
9 / Corporate Tax Competition and Coordination in the EU – part 1
●Define the tax coordination in the EU
●Comparing tax systems in the EU
●Understanding the need for cohesion / Interactive lecture, exposure of documents / ●1 lecture
10 / Corporate Tax Harmonization – part 2
●Presentation of the Merger Directive and its impact on the business sector in the EU
●Presentation of the Parent – Subsidiary Directive / Interactive lecture, exposure of documents / ●1 lecture
11 / Tax Harmonization in the EU – part 1
●Defining Tax Harmonization
●Understanding the importance of tax harmonization / Interactive lecture, exposure of documents / ●1 lecture
12 / Tax Harmonization in the EU – part 2
●Understanding tax harmonization in EU – VAT and excise duties / Interactive lecture, exposure of documents / ●1 lecture
13 / Modeling New Europe – part 1
●Understanding European Economic Union
●Defining a fiscal union / Interactive lecture, exposure of documents / ●1 lecture
14 / Modeling New Europe – part 2
●Determine a tax policy for the New Europe
●Identify mechanics of fiscal supervision
●Evaluate the European institutions in the new fiscal context. / Interactive lecture, exposure of documents / ●1 lecture
Bibliography /
  1. Miller Angharad, Principles of International Taxation, Bloomsbury Professional, 2016
  2. Richelle, I, Schon, W, Traversa, E (eds) State Aid Law and Business Taxation, Springer-Verlag, 2016
  3. Hasseldine, Advances in Taxation, Emerald Group Publishing, 2015
  4. Michael Lang (ed.), “Trends and Players in Tax Policy” IBFD, 2016
  5. Read Colin, Gregoroiu Greg (eds), “International Taxation Handbook”, Elsevier, 2007
  6. Bischel Jon, Feinschreiber, Practising Law Institute, “Fundamentals of International Taxation, Practising Law Institut, 1985
  7. Arvid S. Skaar, “Permanent establishment: erosion of a tax treaty principle”. Wolters Kluwer, 1995
  8. Ben Kiekenbeld, “Harmfull Tax Competition in the European Union”, Kluwer Law International, 2005.
  9. Carlo Pinto, “Tax Competition and EU Law” Kluwer Law International, 2003
  10. Char P. Du Toit, “Beneficial Ownership of Royalties in Bilateral Tax Treaties, IBFD, 1999
  11. Ernesto Savona, “European Money Trails” Harwood Academic, 1999.
  12. Filip Abraham, Jules Stuyck, Frans Vanistendael (eds.) “Tax Policy and Impending Monetary Union”, Leuven University Press, 1999
  13. Florin Duma, Dragos Paun “Finante publice”, Ed. EFES, 2010
  14. Gulielmo Maisto ed. “Tax treaties and domestic law”, 2006, IBFD.
  15. Jonathan Burkin, “Tax Havens: International Avoidance and Evasion”Nova Science, 2011.
  16. Kevin Holmes “International Tax Policy and Double Tax Treaties”, IBFD, 2007

8.2. Seminar / Teaching Method / Remarks
1 / Fundamentals of international corporate taxation / Case study, processing documents / ●1 seminar
2 / Basic principles of international taxation / Case study, processing documents / ●1 seminar
3 / Double Tax Conventions / Case study, processing documents / ●1 seminar
4 / Double Tax Conventions provisions / Case study, processing documents / ●1 seminar
5 / Double Tax Conventions – most important provisions / Case study, processing documents / ●1 seminar
6 / Transfer pricing and thin capitalization / Case study, processing documents / ●1 seminar
7 / International tax anti-avoidance legislation / Case study, processing documents / ●1 seminar
8 / Anti-haven legislation in the European Union / Case study, processing documents / ●1 seminar
9 / Corporate Tax Competition and Coordination in the EU – part 1 / Case study, processing documents / ●1 seminar
10 / Corporate Tax Harmonization – part 2 / Case study, processing documents / ●1 seminar
11 / Tax Harmonization in the EU – part 1 / Case study, processing documents / ●1 seminar
12 / Tax Harmonization in the EU – part 2 / Case study, processing documents / ●1 seminar
13 / Modeling New Europe – part 1 / Case study, processing documents / ●1 seminar
14 / Modeling New Europe – part 2 / Workshop / ●1 seminar
Bibliography /
  1. Miller Angharad, Principles of International Taxation, Bloomsbury Professional, 2016
  2. Richelle, I, Schon, W, Traversa, E (eds) State Aid Law and Business Taxation, Springer-Verlag, 2016
  3. Hasseldine, Advances in Taxation, Emerald Group Publishing, 2015
  4. Michael Lang (ed.), “Trends and Players in Tax Policy” IBFD, 2016
  5. Read Colin, Gregoroiu Greg (eds), “International Taxation Handbook”, Elsevier, 2007
  6. Bischel Jon, Feinschreiber, Practising Law Institute, “Fundamentals of International Taxation, Practising Law Institut, 1985
  7. Arvid S. Skaar, “Permanent establishment: erosion of a tax treaty principle”. Wolters Kluwer, 1995
  8. Ben Kiekenbeld, “Harmfull Tax Competition in the European Union”, Kluwer Law International, 2005.
  9. Carlo Pinto, “Tax Competition and EU Law” Kluwer Law International, 2003
  10. Char P. Du Toit, “Beneficial Ownership of Royalties in Bilateral Tax Treaties, IBFD, 1999
  11. Ernesto Savona, “European Money Trails” Harwood Academic, 1999.
  12. Filip Abraham, Jules Stuyck, Frans Vanistendael (eds.) “Tax Policy and Impending Monetary Union”, Leuven University Press, 1999
  13. Florin Duma, Dragos Paun “Finante publice”, Ed. EFES, 2010
  14. Gulielmo Maisto ed. “Tax treaties and domestic law”, 2006, IBFD.
  15. Jonathan Burkin, “Tax Havens: International Avoidance and Evasion”Nova Science, 2011.
  16. Kevin Holmes “International Tax Policy and Double Tax Treaties”, IBFD, 2007

  1. Corroborating the content of the course with the expectations of the epistemic community, professional associations and representative employers within the field of the program

The course was set up after discussions with Taxation managers from companies such as: EnergoBit, CSi Industries and PricewaterhouseCoopers. The course content is similar to courses from universities abroad. The course content is similar to courses from universities abroad.
  1. Evaluation

Type of activity / 10.1 Evaluation criteria / 10.2 Evaluation method / 10.3 Share in the grade (%)
10.4. Course / Understanding of key concepts, solving exercise / Final exam / 50 %
10.5. Seminar/lab activities / Participation in discussions during the seminars / Participation / 20 %
Continuous Assessment / Group Project / 30 %
10.6. Minimum performance standards
➢Understanding key issues related to taxation
➢Preparing recommendations for companies
Date / Course coordinator / Seminar coordinator
13.04.2017 / Assoc. Prof. Dr. Dragos PAUN / Assoc. Prof. Dr. Dragos PAUN
Date of approval / Head of department
Prof. Dr. Cornelia Pop