Global Tax Law  

5 ECTs / 24 / English

Direct Taxation in an European and Global Context: Introduction (EU competence on Taxation: especially direct taxes); Direct Taxation: Court of Justice Case-Law (The Fundamental Freedoms); Direct Taxation: Court of Justice Case-Law (Tax treaties and EU law); Indirect Taxation in an European and Global Context: Introduction (How VAT works, introduction of VAT in European, and spread of VAT globally); Indirect Taxation: The European Experience (The European Internal Market project, role of the Court of Justice, and evolution of VAT over last four decades); Indirect Taxation: Problematic Areas (Limiting regressivity, VAT rates and exemptions for public goods); Indirect Taxation: Problematic Areas (Holding companies, dealings in shares, and financial services); Indirect Taxation: Planning, Abuse and Fraud (Distinguishing between planning, abuse and fraud, combating European-wide tax fraud); Indirect Taxation: Planning, Abuse and Fraud (Development of abuse test, implementing the test); Direct Taxation: Combating Abuse; Direct Taxation: Primary vs. Secondary Legislation; Taxation in Europe: Future Trends and Developments

Faculty

Invited Professor
Professor of Tax Law and European Tax Law at the School of Law, University of Lisbon and Vice-President of the Institute for Economic, Fiscal and Tax Law…
Invited Professor
Professor Rita de la Feria joined the Law School at Durham University in October 2012 as Chair in Tax Law.  She is a Programme Director at the Centre for…