This course is about the ways in which tax law applies to transactions in the international context. The objective of this course is to introduce students to the EC rules relating to all forms of taxation as well as to the rules that operate at an international or supra-national level. In addition to the analysis of the features found in double tax conventions and in the law of the European Union there will be also an examination of financial instruments. This part of the course focuses on the models of taxation of financial income (including derivatives, hybrid instruments, investment funds etc.) and explores the treatment of financial income under tax treaties patterned upon the OECD Model Convention and European direct tax directives.
Written exam at the end of the course