International Regulatory and Tax Law

This course consists of two subsections – International Tax Law and International Regulatory Law.

International Tax Law is intended to acquaint students with the main tax issues that multi-national enterprises may face and the legal instruments and mechanisms designed to solve these issues. 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)

International Regulatory Law addresses major international regulatory issues and the way international bodies react to unethical or illegal behaviors. Special emphasize will be given to key corporate criminal cases in order to depict some key 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 business through a Corporate Responsibility program