Each year, LL.M. students may take a total of 9 ECTS from the courses taught in English within the framework of the MLaw International Tax.
This course discusses at an advanced level selected important topics traditionally at stake in international tax disputes and controversies. The focus is on Swiss, OECD and UN international tax practice. The course takes a holistic approach and explores the relevance of certain non-tax instruments as well as other areas of public international law in cross-border tax disputes. Accordingly, the role played by bilateral investment Treaties (BITs) and their interaction with domestic tax measures, double taxation conventions (DTCs) and avenues for dispute resolution are discussed. Moreover, the broader framework of public international law governing the compliance by States with their international tax obligations is examined (for example the rules relating to the Responsibility of States for Internationally Wrongful Acts).
The approach followed by the course is casuistic in nature. Therefore, all issues presented will be illustrated by multiple case studies and leading decisions rendered by courts in Switzerland, in Europe and around the globe. Guest speakers such as representatives of tax administrations, international tax organisations, tax treaty negotiators, inhouse counsels are also invited to share their experience. The course introduces students to contract law, property law and labour law aspects of the sharing economy; it also covers the legal framework for platforms and its challenges and liability risks; furthermore, the course programme includes competition and tax law aspects as well as problems arising in a cross-border context.
3 ECTS credits