International Tax Law
Code
MM120
Department
Área de Ensino
Credits
6
Teacher in charge
Rita Calçada Pires
Weekly hours
4.5
Teaching language
Português
Objectives
The first objective consists of demonstrating the enormous current importance of international tax law, given the growth in cross-border businesses and the need to regulate, in particular, contact that arises with different fiscal systems.
The international tax law curricular unit allows students to understand the impact that taxation has upon the movement of goods, services and capital, learning how sovereign states (with Portugal as a starting point) seek to reconcile their financial interests with the need to avoid double taxation and situations of tax evasion.
In addition to a theoretical framework on international tax law and, in particular, the limitations of fiscal sovereignty, students address issues of interpretation and qualification and different models of international taxation, in order to ensure that they identify the rationale for solutions adopted at the legislative level, both domestic and in terms of double tax conventions, and gain the capacity to resolve specific problems that arise in conciliating domestic, EU and DTC rules.
Finally we encourage students to use knowledge obtained in the study of other areas of law (for instance, contract law, company law, EU law, intellectual property, as well as international public and private law) in analysing the situations with which they are confronted during the duration of the course.
Subject matter
Tax sovereignty and its limitations.
International double taxation and international tax evasion.
International tax avoidance.
Sources of international tax law.
Harmonization and coordination of taxes within the E.U.
Connecting factors of international tax law.
Unilateral and bilateral methods to elimination of international double taxation.
The analysis of double tax treaties.Bibliography
AAVV, Planeamento e Concorrência Fiscal Internacional, ed. Fisco, Lisboa 2003.
Baker, Philip, Double Taxation Conventions, ed. Sweet & Maxwell, 2003.
Modelo de Convenção Fiscal sobre o Rendimento e o Património da OCDE, 2010, Cadernos de Ciência e Técnica Fiscal 210, ed. Centro de Estudos Fiscais 2011 (OECD, Tax Model 2010).
Raad, Kees van, Materials on International & EC Tax Law, vols. 1 and 2, 2012/2013, ed. ITC, Leiden, 2012, 12.º edição.
Xavier, Alberto, Direito Tributário Internacional, ed. Almedina, Coimbra 2007.
Teaching method
The teaching methodology encompasses theoretical-practical lectures (new material illustrated with reference to real cases) and practical sessions where specific issues are presented and discussed. The methodology used attempts to stimulate participation on the part of students, highlighting the relevance of other branches of law, the constant process of legislative reform and the evolution of jurisprudence, especially at the domestic and EU level
Courses
