Course contents: 
1. Objectives of international tax rules.
2. Tax sovereignty.
3. Source and residence tax jurisdictions.
3. Taxation of inward investment.
4. Taxation of outward investment.
5. Juridical double taxation.
6. Economic double taxation.
7. Tax Competition.
8. International tax neutrality.
9. OECD and UN model double tax treaties.
9. Purpose and structure of double tax treaties.
10. Concept of residence.
11. Concept of source.
12. Methods of relief from juridical double taxation.
13. The (Multilateral) Convention on Mutual Administrative Assistance in Tax Matters.
14. VAT and the Digital Economy.
15. Corporate taxation and the Digital Economy.
16. Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS.
17. EU VAT policy.
18. EU corporate tax policy.