course aims in Estonian
Kursuse eesmärk on pakkuda tudengitele põhjalikumaid teadmisi rahvusvahelise maksuõiguse meetodite ja maksustamisõiguste jaotamise reeglite kohaldamiseks konkreetsete kaasuste põhjal. Kursus varustab tudengit oskustega, mille abil lahendada rahvusvahelise maksuõiguse valdkonna kaasuseid, arvestades, et siseriikliku õiguse näited tuginevad valdavalt Eesti õigusele. See on mõeldud järelkursusena rahvusvahelise maksuõiguse kursusele, lähtudes sarnasest struktuurist ning teemaderingist. Kaasused põhinevad digitaalsel majandusel ja ettevõtlusel digitaliseerimise, e-kaubanduse ja elektrooniliste teenuste kontekstis.
course aims in English
This course is designed to provide advanced understanding of the main principles and methodologies to allocate taxing rights at international level on a case study basis. The course equips the students with knowledge how to solve actual case studies in the area of international tax law, while the domestic law aspects are mostly from Estonia tax laws. It is designed as a follow-up course on International Tax Law course, following therefore similar structure for topics. The case studies are focused on digital economy and entrepreneurship taking place in the area of digitalization, e-commerce and electronic services.
learning outcomes in the course in Est.
Õppeaine läbinud üliõpilane:
- tuvastab maksuõiguslikele olukordadele kohalduvaid õigusnorme ja -akte ning lahendab nende vahel tekkivaid konflikte maksustamisõiguse allokeerimise kaudu;
- tuvastab isiku maksuresidentsuse OECD mudellepingu põhjal;
- jaotab maksustamise õigusi konkreetsete kaasuse asjaolude põhjal, samuti selgitab Euroopa Liidu maksuõiguse tähendust ja mõju kaasuse lahendamisel;
- kohaldab topeltmaksustamise vältimise meetodeid ja arvutab etteantud siseriiklike õigusnormide alusel maksukohustuse suurust;
- kirjeldab rahvusvahelise ettevõtjate grupi digitaalse majanduse maksuküsimusi, samuti selgitab maksuauditi (tax due diligence) tähendust, funktsioone ja sisu.
learning outcomes in the course in Eng.
By the end of the course, the student:
- identifies the legal acts and norms applicable to specific tax related situations and solve the conflict between such legal acts and norms;
- identifies tax residency for the purpose of OECD Model Tax Convention;
- allocates taxation rights based on the facts in specific case studies, also explain the role of the EU tax law in case studies involving different EU law related aspects;
- applies methods for a relief of double taxation and calculate the tax liability based on predefined domestic law data;
- describes the main issues the international group of digital economy companies face in terms of international taxation, describe the functions and content of tax due diligence relevant in international tax law aspects.
brief description of the course in Estonian
Aine käsitleb erinevaid juhtumiuuringuid, mille käigus rakendatakse rahvusvahelise maksuõiguse erinevad allikaid ja norme. Juhtumiuuringute fookuses on topeltmaksustamise lepingu seadus (põhineb OECD tulu- ja kapitalimaksude näidiskonventsioonil) ja EL maksustamisõigus. Kaasused põhinevad levinumatel digitaalse majanduse turul olevate ärimudelitel ja ühingute struktuuril.
brief description of the course in English
The subject addresses various case studies in which the various sources and norms of international tax law become relevant. The focus of the case studies is on the double tax treaty law (based on the OECD Model Tax Convention on income and capital taxes) and the EU law on taxation. Case studies focus on the business models and corporate structure we usually found from digital economy market.
type of assessment in Estonian
eristav hindamine
type of assessment in English
graded assessment
independent study in Estonian
vastavalt laiendatud ainekavale
independent study in English
according to the extended syllabus
study literature
- R. Rothagi. Basic international taxation. Volume 1: Principles of international taxation. _ Richmond Law & Tax, 2005 (or newer is available)
- T. Grauberg. Anti-tax-avoidance Measures and Their Compliance with Community Law. _ Juridica International, 2009, XVI.
- Model Tax Convention on Income and on Capital: Condensed Version 2017. OECD. Online: oecd.org/tax/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm
- OECD/G20 Base Erosion and Profit Shifting Project. Addressing the Tax Challenges of the Digital Economy. Action 1: 2015. Final Report. Online: http://www.oecd-ilibrary.org/taxation/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-report_9789264241046-en , lk 19-33; 141-149.
- OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017. OECD. Online: https://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm
study forms and load
daytime study: weekly hours
4.0
session-based study work load (in a semester):
lecturer in charge
Kaido Künnapas, vanemlektor (MO - õiguse instituut)