International tax law 2200-1W111S

1. Basic concepts, principles and sources of international tax law.

2. Contemporary problems of international tax law - globalization of the economy and its consequences in the area of ​​taxes, counteracting the erosion of the tax base and shifting of income, strategies of aggressive tax planning and measures to neutralize them

3. The concept of international double taxation

4. International double taxation and the evolution of convention models to eliminate it.

5. Characteristics of the structure and content of the chapters of the OECD Model Convention

6. Model of the OECD Convention and bilateral tax agreements

7. Amendments to bilateral agreements and their adaptation to the new version of the Convention Model through the MLI Convention

7. Interpretation of agreements on the avoidance of double taxation

8. Determining the tax residence of individuals and companies

9. Taxation of a permanent establishment

10. Taxation of cross-border workers

11. Taxation of passive income (dividends, interest and royalties) and capital gains

12. Methods of avoiding double taxation

13. International tax avoidance and international and national measures to counter it.

14. PPT, LOB clause and other international measures
15. Forms of international cooperation in the field of taxes
16. Selected national regulations in the field of international tax law