Study-Unit Description

Study-Unit Description


CODE PBL4017

 
TITLE International Taxation

 
UM LEVEL 04 - Years 4, 5 in Modular UG or PG Cert Course

 
MQF LEVEL 6

 
ECTS CREDITS 4

 
DEPARTMENT Public Law

 
DESCRIPTION The study-unit will introduce students to International Tax Law. In the introductory component will discuss Conflicts in International Tax Law and the Resolution of Conflicts (Unilateral Measures and International Conventions). The study-unit will proceed to discuss Double Tax Treaties; the History of Double Tax Treaties, and the the OECD Model Convention including:
2.2.1 Taxes Covered
2.2.2 Persons Covered
2.2.3 The Allocation of Taxing Rights
2.2.3.1 Residence
2.2.3.2 Permanent Establishment
2.2.3.3 Other Criteria
2.2.3 Income Types
2.2.4 The elimination of Double Taxation and Mutual Assistance

Malta’s Double Tax Treaty Network will be discussed too. The study-unit will proceed to discuss International Tax Avoidance, Unilateral Measures to Curb International Tax Avoidance, efforts by the OECD and other Organisations and EU Measures to Curb International Tax Avoidance.

The study-unit will discuss the EU's tax directives, measures on State Aid and the Code of Conduct.

Study-unit Aims:

To ensure that students intending to work in what is called 'the financial services industry' have a basic knowledge of international tax law gaining a thorough knowledge of the main legislative instruments and policy documents.

Learning Outcomes:

1. Knowledge & Understanding:

By the end of the study-unit the student will:
- Have a thorough grasp of the principal challenges of international tax law.
- Be able to understand the ways international tax law seeks to solve problems with conflicts.
- Be able to apply Treaties based on the OECD Model.
- Be able to interpret EU's Tax Directives.
- Be conversant with relevant developments in the international tax arena.

2. Skills:

By the end of the study-unit the student will be:
- Able to identify the circumstances when foreign residents may become taxable in Malta.
- Able to identify the circumstances when Maltese residents will become liable to pay tax abroad.
- Able to apply mechanisms relating to the elimination of double taxation.
- Able to apply with the EU's law and soft-law on international taxation.
- Conversant with the challenges facing the local 'financial services industry'.

Main Text/s and any supplementary readings:

- Avery Jones, John, Jurisdiction to tax companies: the influence of the jurisdiction of the courts and of European thinking (Cambridge 2008).
- Baker, Philip, Tax Avoidance, Tax Mitigation and tax Evasion (Taxbar.com).
- Baker Philip, A Manual on the OECD Model Tax Convention on Income and on Capital (London 2005).
- Baker Philip, ‘Taxation and the European Convention on Human Rights’ (British Tax Review 2000).
- Bowes, Paul, Principles of International Taxation (UK 2005).
- North, P.M & Fawcett J., Cheshire’s Private International Law (Scotland 1992).
- Pennington, R, P, Pennington’s Company Law Eight Edition (England 2001).
- Quereshi, Ashif, The Public International Law of Taxation Tax, Cases & Materials (Wiltshire 1994).
- Rohatgi, Roy, Basic International Taxation (New York 2002).
- Van Raad Kee, Materials on International and EC Tax Law.
- Vogel, Klaus, Klaus Vogel On Double Taxation Conventions (Munich 1999).
- Wade H.W.R, Administrative Law (London 1994).

 
STUDY-UNIT TYPE Lecture

 
METHOD OF ASSESSMENT
Assessment Component/s Sept. Asst Session Weighting
Examination (2 Hours) Yes 100%

 
LECTURER/S Conrad Cassar Torregiani

 

 
The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints.
Units not attracting a sufficient number of registrations may be withdrawn without notice.
It should be noted that all the information in the description above applies to study-units available during the academic year 2023/4. It may be subject to change in subsequent years.

https://www.um.edu.mt/course/studyunit