Thu 12-14, 31.3. Fri 14-16, 3.4. Mon 14-16, 4.4. Tue 10-12, 6.4. Thu 12-14, 7.4.
Participation requires a written paper in the seminar.
Apart from discussing the basic rules and principles governing international trade in goods and services, the course will address the WTO's emerging role as an international forum for reconciling conflicting interests and concerns involving fee trade, the environment, intellectual property, and other issues. The course will be concluded with a written examination. The course is designed to provide a basic understanding of how Community law affects tax law within the European Union. It includes both direct and indirect taxation. The part dealing with direct taxation examines the impact of Community law on the taxation of cross-border transactions as well as the tax consequences arising as a result of different business structures, including the impact of the basic freedoms, secondary Community law and the package addressing Harmful tax competition.