JJUA55055U International Taxation

Volume 2013/2014
Education
Master Level
Content
The object of the course International Taxation is to provide the students with a thorough understanding and command of national Danish as well as international tax law enabling them to address, analyze and solve issues concerning international taxation.

Part I – The Danish Platform
The course will focus on relevant sources of Danish, International as well as EU law. The important provisions in Danish tax law concerning tax liability for individuals and companies will be addressed including issues concerning exit taxation. Further, the scope of limited liability to Denmark for foreign companies and individuals as well as special Danish tax incentives for foreign specialist and researchers working in Denmark will be addressed. The topics beneficial ownership in relation to dividend distributions as well as requalification of entities for tax purposes will be discussed. Joint taxation problems will also be addressed.

Part II – The International Perspective
Having acquired a working knowledge of domestic Danish law the OECD Model Convention Treaty for the Avoidance of Double Taxation will be reviewed in-depth and the definitions applied by the Model Convention Treaty as well as the solutions provided including methods for the relief of double taxation will be compared to those stipulated under domestic Danish law. The commentary to The OECD Model Convention Treaty will be an important part of the relevant reading material. Issues concerning Danish CFC (Controlled Foreign Company) taxation, thin capitalization rules and the limitation of the right to deduct interest will be analyzed. Domestic and the OECD Guidelines for Transfer Pricing will be addressed. Finally, the program will focus on relevant EU provisions concerning the ban on discrimination, free movement of labour, service and capital, acceptable reasons for restrictions hereof and issues relating to concept “proportionality”.

The course will be of specific interest to students who wish to pursue a career as lawyer, with international organizations or working for the tax administration SKAT.
Learning Outcome
The object of the program International Taxation is to provide the students with a thorough understanding and command of relevant national Danish as well as international law enabling them to address, analyze and solve issues concerning to international taxation.

In order to obtain the grade 12 the student shall demonstrate in proper English

•A thorough and working knowledge concerning the relevant sources of law and applicable decisions relating to international taxation.
•The ability to apply such sources of law to specific issues relating to international taxation,
•The ability to identify, analyze and apply the provisions concerning full and limited tax liability and issues related thereto – domestic as well as international, including problems concerning requalification of entities and issues concerning beneficial ownership.
•The ability to critically analyze, apply and deduce from he OECD Model Convention Treaty and the commentary thereto,
•The ability to analyse and apply the EU Arbitration Convention
•Working knowledge of CFC taxation, debt to equity thin capitalization, limitation of interest provisions and joint taxation
•Basic knowledge of and ability to relate to Transfer Pricing and the OECD Guidelines
•The ability to identify and make use of relevant EU principles concerning ban against discrimination, free movement of labour, service and capital, principles concerning acceptable restrictions hereof and the principle “proportionality”.
Literature
- Michael Lang: Introduction to the Law of Double Taxation Conventions, IBFD/Linde, 2013 (220 pages)
- Christian Emmeluth: Business Operations in Denmark (portfolio), Tax Management Inc., (85 pages)
- OECD’s Model Tax Convention on Income and on Capital: Condensed version, latest edition, (extract assessed to app. 250 pages)
-Christian Emmeluth: Beneficial Ownership. Host Country Response Denmark (6 pages)
-Christian Emmeluth: Transfer Pricing Audits (9 pages)

In total app. 550 pages.
The course will be conducted in English and students whose mother tongue is not English should acquire such a command of the relevant vocabulary which is necessary to address, explain and solve issues concerning international taxation in English - orally as well as in writing.
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  • Category
  • Hours
  • Lectures
  • 34
  • Total
  • 34
Credit
10 ECTS
Type of assessment
Written examination
Written homework assignment with deadline (pass directly to the examiner).
Marking scale
7-point grading scale
Censorship form
No external censorship
Exam period
Autumn: 16. - 20. December 2013 (preliminary dates) Spring: 13. June 2014