Comparative International Tax

This subject will provide a detailed comparative analysis of the principal topics in international income taxation. Following an introduction to the foundations of international tax systems, the core principles of international income tax will be examined, with the different approaches taken by nations (developed, emerging, and developing countries) outlined and critiqued. This discussion will include the multilateralised bilateralism established by the tax treaty models of the OECD and UN, which form the basis for the more than 3.500 existing tax treaties. Based on a deeper understanding of those building blocks, the different perspectives of various nations with regard to the fair allocation of taxing rights, especially in the globalised and digitalised economy, will be explored. We will include a focus on the recent and ongoing (multilateral) attempts to stabilize the international tax system, such as the OECD Base Erosion and Profit Shifting (BEPS) project, the OECD Two Pillar Solution, ongoing transparency efforts, and work on the UN Framework Convention. It will also address the relationship between international trade and investment law and tax law, particularly amid rising trade tensions.