International Tax Law II

İçerik

Dersin Amacı

The objective of this course is to :
• provide a technically and academically challenging examination
of the issues in international taxation faced by multinational
corporations and individuals
• develop the ability of the student to apply the fundamental
principles of international taxation to a wide range of situations.

Dersin İçeriği

Tax havens – uses, national and supra-national initiatives to discourage their use
Profit shifting via intra-group transfer pricing – national and supranational initiatives
How multinational corporations may defend against the charges to tax resulting from allegations of use of tax havens and manipulative transfer pricing practices