Herbstsemester 2017

The module European Tax Law is divided into four parts and begins with an introduction into the general principles of EU law looked at from a tax perspective. Part two dicsusses the impact of the fundamental freedoms on the domestc tax laws of the EU member states as well as the EU state aid rules with a focus on direct taxes. Even though direct tax law is not harmonised in the EU, the jurisdiction of the ECJ on the fundamental freedoms had in the past and still have an important influence on the national legislator's choices in matters of taxation. The third part of the course focuses on the EU directives with tax contents, in particular the merger directive, the parent-subsidiary directive and the the interest and royalties directive. The fourth part, finally, deals with the tax aspects of the bilateral agreements between Switzerland and the EU. Teaching will mainly be case-based and mainly consists of reading and discussing ECJ decisions.

Das Modul dient der Einführung in
- die Zielsetzung und Rechtsgrundlagen des internationalen Steuerrechts,
- das schweizerische Aussensteuerrecht,
- den Begriff und die Ursachen der Doppelbesteuerung,
- die Methoden und Massnahmen zur Vermeidung der Doppel- besteuerung,
- die Funktion, den Aufbau und den Inhalt der auf der Grund- lage des OECD-Musterabkommens abgeschlossenen schweizerischen Doppelbesteuerungsabkommen, sowie
- die Grundsätze der Vermeidung von Abkommens- missbrauch.
Das Modul besteht aus der Veranstaltung Internationales Steuerrecht.