-
Excerpt from course description

International Tax Law

Introduction

Students taking this course will learn the fundamentals of international taxation by studying domestic tax law (through the example of Norway), EEA- and EU tax law, and tax treaty law (largely built on OECD and UN material). Students will apply these fundamentals when later deep diving into a selection of contemporary issues related international taxation. Given how rapidly the international tax climate changes, the selection of contemporary issues covered in the course may vary between each year. For the next round, the following issues will be covered:

  • state aid investigations of multinationals such as Apple, Starbucks, McDonalds and Amazon
  • digital nomads, hyper-mobile individuals, and general cross-border working (social security included)
  • exit taxation linked to both corporations and individuals
  • tax havens (the definition, use, and regulation of these low-tax jurisdictions)
  • tax incentives before and after Pillar two and the global minimum corporate tax

The course introduces the theories linked to sustainability, tax justice, and tax fairness and the students will learn to apply these to the legal frameworks covered in the course.

This course is of use for those considering taking up employment in tax administration, policymaking and lawmaking institutions, and tax advising. The course targets students from law and economics but is also of interest to those from accounting and finance.

Course content

  • Residence and source taxation and how digitalization challenge these
  • OECD BEPS Project
  • Tax treaty law (OECD and UN)
  • EEA- and EU tax law (this includes free movement and the principle of non-discrimination, EU corporate tax directives, and state aid)
  • Social security linked to cross-border working
  • Theories on sustainability, tax justice and tax fairness

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.