International Tax Law and Regulatory Aspects of International Trade and Investment

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

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)

The objective of Regulatory Aspects of International Trade and Investment is to provide students with a structured and dynamic understanding of domestic regulation affecting trade and investment. The course will briefly present the international regulation of trade and models of international integration. It will address the various forms of regulatory convergence facilitating the enterprises’ integration in global production networks and cross-border value chains. Through case studies, the course will highlight how domestic regulation may impact on global value chains and how trade disputes affect domestic regulations. The course will also interactively present research tools and models used to assess regulatory risk in international trade.

The topics that are covered in the course include:

  • An introduction to trade and investment policies
  • Typology of domestic regulation affecting trade and investment
  • Models of international integration and regulatory convergence
  • Two case studies and research methods
  • Regulatory Impact Assessments: the OECD model.