International Regulatory and Tax Law

This course consists of two separate parts.

For the part on International Tax Law, the course is intended to acquaint students with the main tax issues that multinational enterprises may face and to learn them the legal instruments and mechanisms designed to solve them. Special emphasize will be given to international tax treaties and the rationale of their provisions.

The topics that are covered in the course include the following:

  • Prerequisite: Fundamentals of Accountancy
  • Fundamentals of International Tax Law
  • Scope of the International Tax Treaties
  • Taxation of Business Profits
  • Taxation of Personal Services Income
  • Taxation of Investment Income
  • Custom Duties, Sales Taxes, Value Added Tax (in a Nutshell)

For the part on International Regulatory Law, the course addresses major international regulatory issues and the way international bodies react against to unethical or illegal behaviors. Special emphasize will be given to key corporate criminal cases in order to depict some key used criminal mechanisms. There are no prerequisites for the course. Readings will mainly be law review articles and discussion papers.

Topics that are covered in the course include the following:

  • An introduction to International Regulatory Law
  • International exchange of information
  • Money-Laundering as a regulatory obstacle for the fluidity of commercial transactions
  • International financial sanctions (incl. embargos)
  • Compliance & Ethics programs or the need to protect the business through a Corporate Responsibility program