International Tax Law

International Tax Law

Lecturer: Prof. FransVanistendael

Visiting Professor of Eötvös Loránd University

(Recommendedforstudentsbeyond 6 semesters)

Coursecontent

1. Introduction

Main features of systems of income and capitaltaxation

International taxrules and double and multipletaxation

Unilateralmeasurestoreduceoreliminatedoubletaxation

2. Doubletaxconventions (DTC)

History, objectives, structure

Integration of DTC innationallaw

Interpretation of taxtreaties

OECD DTC:

Personscovered (art.1) - Definition of resident (art. 4)

Taxescovered

Active (business) income, PE, TP

Articles 6, 8, 10 – 22

Doubletaxation (art. 23 A & B)

3. Non-discrimination

Non-discrimination: DTC - EU

4. Exchange of information

OECD model of exchange of information (EOI)

EU model of EOI

FATCA (US)

FATCA impacton OECD model of EOI

Impact of new OECD modelon EU model of EOI.

Introductoryreading:

Michael Lang: Introductiontothe Law of DoubleTaxationConventions, publishedby Linde and IBFD, 2nd edition 2013.

OECD ModelTaxConvention

Coursematerial

The coursematerialsarethetexts of the OECD ModelTaxConventiononIncome and Capital and themodelonexchange of information.

The lectureswill be providedonslidesviaNeptun.

Readinglistswill be providedduringthecourseviaNeptun.

Assessment

Examinationconsists of eitheropenbook (allmaterialsallowed) questions: either a clientmemoon a practicalcaseon International taxation, or a memoon a policy issueforthe OECD orthe UN each of not more thanfivesheets (10 pages) maximum to be writtenin a period of threehours.

Prof. FransVanistendael

FransVanistendael is Professor Emeritus of theCatholic University Leuven, Belgium. He taughtnational and internationaltaxation (1971-2012) and wasdean of thefaculty (1999-2005). He wasfounder and president of the European Law FacultiesAssociation, foundingmember of the European Association of Tax Law Professors and secretary-general of theassociation (2007-2013). He was a member of theExecutiveCommittee (2001-2007) and of thePermanentScientificCommittee of IFA (2007-2013), and Director of the European Tax College (2000-2013).

Prof. Vanistendaelservedascabinetadvisertoseveralministers of financein Belgium, as Royal Commissioner of Tax Reform (1987), asmember of theRudingCommitteeonCorporateTaxHarmonisationinthe EU (1992), and asconsultantwiththe OECD, IMF and European Commission. He has written more than 400 books and articlesonvarioustaxsubjects and wasEditor-in-Chief of the EC TaxReview and of IBFD’s World Tax Journal untilhisretirementasAcademicChairman of IBFD.

(