MODULE: EU TAX LAW (36 hours, 13 ECTS points)
- Introduction to EU tax law (12 hours, 4 ECTS points)
- EU tax directives (8 hours, 3 ECTS points)
- Current EU tax issues (12 hours, 4 ECTS points)
- State aid (4 hours, 2 ECTS points)
MODULE: INTERNATIONAL TAX LAW (36 hours, 13 ECTS points)
- Introduction to International Tax Law (4 hours, 2 ECTS points)
- Tax treaties (12 hours, 4 ECTS points)
- Allocation Rules of the OECD Model Convention (12 hours, 4 ECTS points)
- Current topics in international tax law (8 hours, 3 ECTS points)
MODULE: TRANSFER PRICING (28 hours, 12 ECTS points)
- Arm’s length principle (4 hours, 2 ECTS points)
- Comparability analysis (4 hours, 2 ECTS points)
- Method selection (8 hours, 3 ECTS points)
- Analysis of selected intercompany transactions (8 hours, 3 ECTS points)
- Dispute prevention and resolution (4 hours, 2 ECTS points)
MODULE: SELECTED TAX SYSTEMS (20 hours, 4 ECTS points)
- Selected Tax Systems – EU Member States (12 hours, 3 ECTS points)
- Selected Tax Systems – Non-EU countries (8 hours, 1 ECTS point)
MODULE: OTHER TAXES (24 hours, 12 ECTS points)
- Value Added Taxation in the EU System (12 hours, 5 ECTS points)
- Customs Law and Its Relevance for Income Taxation (4 hours, 3 ECTS points)
- Customs – Organizing Flow of Goods (4 hours, 2 ECTS points)
- Overview of Excise Duties (4 hours, 2 ECTS points)
Total: 144 hours of teaching (1 hour = 45 minutes):
- 108 hours online (Friday afternoon and Saturday morning-early afternoon Central European Time)
- 36 hours of teaching in Toruń, Poland (June 2022, provided that pandemic situation allows it).