International Tax Law

Course title:

International Tax Law


1 semester


6 ECTS credits

Contact work hours:

50 (lectures – 32, workshops – 16, assessment – 2)

Independent work hours:


Language of instruction:



Elena Vėgėlytė

Annotation: The purpose of the International Tax Law course is to enable students to learn about reasons for arising double international taxation and main double tax relief methods, to gain fundamentals in international tax planning and to understand the impact of tax loopholes on the way multinational enterprises structure their business. EU law developments related to international double taxation as well as relevant jurisprudence of the Court of Justice of European Union are also been discussed in detail during this course. By solving analysing real life examples and hypothetical cases students are expected to obtain necessary skills in identifying tax consequences when executing international business transaction as well as mitigating respective tax risks.

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