European and International Tax Law
During the lectures the key principles, definitions and sources of European and international tax law are introduced. The lectures focus on corporate taxation and covers Finnish international tax law, tax treaties and EU tax law. In addition, the basics of the EU value added tax (VAT) rules on goods and services are covered. Students can participate in two workshops. A workshop on case law of the European Court of Justice (ECJ) gives practical insights into landmark case law of the ECJ.
Schedule:
–
Teaching time:
Daytime
Location:
Espoo
Topic:
Business law
Form of learning:
On-campus
Provider:
Aalto University Open University
Level:
Advanced
Credits:
6 By Aalto University (ECTS)
Fee:
€ 90.00
Course description
After the course students will have basic knowledge of international and European tax law. The course gives readiness to cope with typical cross-border tax issues of multinational companies. Students will become familiar with tax treaties, EU corporate tax directives and landmark tax case law of the European Court of Justice and their practical implications for companies. In addition, basics of value added taxation (VAT) in international trade will be covered.
