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Module 3: International and European Tax Law

Overview

Customs and taxation intersect in many areas of international trade and proves a major consideration in commercial dealings. This module enables participants to recognise the tax implications of their contractual constellations and supply chain operations. 

Contents

Introduction

  • Structure and principles
  • Areas of tax law
  • Relationship between tax and customs 

International Tax Law

  • Principles, institutions and policy
  • Conventions and relationship with supranational and national laws
  • Double taxation, transfer pricing

European Tax Law

  • Legislation, harmonisation and policy
  • Import VAT
  • Case studies and strategic planning 

Discussion Topics

  • Contemporary approach to taxation in light of international trade and commercial practice
  • Avoidance of double taxation
  • Interpretation and application of taxation rules to ensure compliance whilst reducing tax burden

Learning Outcomes

Participants will be able to:

  • understand the aims and functions of tax regulation and the interrelationship between national, supranational and international tax laws
  • gain a thorough knowledge of regulatory requirements, sanctions and remedies and communicate the same to management and relevant company departments
  • recognise the implications of tax regulation on commercial operations and develop strategies to comply with tax rules whilst reducing the tax debt