Summer Semestr 2014/2015

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1 International Taxation (IBP) A. General Information Description of the field Name of the course Leading unit Unit for which the course is offered Code of the course ERASMUS Code 10.9 Allocation to the group of courses Term during which the course is offered Abbreviated description of the course Content International Taxation Wydział Zarządzania UW, Katedra Prawnych Problemów Zarządzania i Administracji, Zakład Finansowo-Prawnych Problemów Zarządzania [School of Management, University of Warsaw, Chair for the Legal Problems of Managment and Administration, Department of Financial and Legal Problems of Management] Summer Semestr 2014/2015 Presentation and analysis of the international tax law, including in particular the indicators for the international double taxation of income and capital, measures and methods for avoidance of international double taxation of income and capital, analysis of the OECD Model Convention for the Avoidance of International Double Taxation with Respect to Taxes on Income and Capital, Directives of the European Union, so-called tax havens and anti-tax havens regulations, the regulations related to the controlled foreign corporations (CFC) Form and type of the course Lecture Full description of the course 1. Introduction. International Tax Law and International Double Taxation Law Concepts Basic Legal Issues. 2. International Double Taxation. Types, Measures and Methods of its avoidance Economic Double Taxation vs. Legal Double Taxation Unilateral, Bilateral and Multilateral Measures Exemption Method and Tax Credit Method Full Exemption vs. Exemption with Progression Ordinary Tax Credit vs. Full Tax Credit Per-Income Limitation and Per-Country Limitation. 3. Model Double Taxation Conventions (OECD, UN, US) OECD Model Double Taxation Convention. Concept and Development (1963, 1977, 1992-onwards). Detailed Structure UN and US Model Double Taxation Conventions. Brief Overview Source Country vs. Residence Country. Unlimited and Limited Tax Liability. Scope of Application of Double Taxation Treaties and Determination of the Residence for International Taxation Purposes Permanent Establishment and Taxation of Business profits. Concepts and Consequences in the Bilateral Double Taxation Treaties General Concept of Cross-Border Taxation of "Passive Income". Taxation of Cross-Border Payments of Dividends, Interest and Royalty Payments under Polish Tax Law and Bilateral Double Taxation Treaties. Taxation of Cross- Border Leasing Payments Taxation of International Capital Gains International Taxation of Dependent Services and Directors' Fees International Taxation of Associated Enterprises and International Transfer Pricing Issues Taxation of so-called "Other Income" Entry into Force vs. Effective Date of the Bilateral Double

2 Initial Formal requirements requirements Initial assumptions Effects of the learning ECTS points Methods and criteria for evaluation Method of assessment Type of the course Method of teaching Course language Literature Taxation Treaty. 4. Tax Havens 4.1. Characteristcs of Tax Havens and their Treatment under International Tax Law. Selected Examples 4.2. Advantages and Disadvantages of Using Tax Havens. OECD's "Black List" vs. Poland's Black List. 5. Other International Taxation Issues EU Directives and application of the Bilateral Doubke Taxation Treaties Detailed analysis of the practical international case studies Controlled Foreign Corporation. No particular formal requirements students shall be admitted to study on the given year of studies Students shall have basic knowledge of the forms of business activity, including forms of commercial companies and fundamentals of tax law 1. Ability to analyse basic concepts of the international tax law, including in particular the indicators for the international double taxation of income and capital, measures and methods for avoidance of international double taxation of income and capital. 2. Ability to perform a practical analysis of the OECD Model Convention for the Avoidance of International Double Taxation with Respect to Taxes on Income and Capital as well as a chosen Polish bilateral double taxation treaty. 3. Ability to perform a practical analysis of the Directives of the European Union related to dividends, interest and royalties. 4. Knowledge of the basic rules of operation of so-called tax havens and anti-tax havens regulations. 5. Knowledge of the basic regulations related to the so-called controlled foreign corporations (CFC). two selected topics out of the general list of 9-10 proposed topics. The evaluation is based upon the degree of taking into account the most important elements of the selected topics, the use/application of the legal regulation and the subject literature (footnotes, bibliography). Exam Basic course, including 30 hours of lecture Course offered in a lecture room, supported by a computer presentation Polish In English: Klaus Vogel, On Double Taxation Conventions, Kluwer Law International, Deventer, 1997 OECD, Model Tax Convention on Income and on Capital, OECD, Paris, July 2008 Ned Shelton, Interpretation and Application of Tax Treaties, Tottel Publishing, Haywards Heath/UK, 2007 Ben J.M. Terra, Peter J. Wattel, European Tax Law, 4th Edition, Kluwer Law International, The Hague/TheNetherlands, 2005 Philip Baker, Double Taxation Conventions and International Tax Law, Sweet & Maxwell, London 1994 Manuel Pires, International Juridical Double Taxation of Income, Kluwer, Deventer 1989 Janusz Fiszer, The Status of the Polish Income Tax Treaty Network, "Tax Notes International", No. 12/1990 In Polish: Modelowa Konwencja w sprawie podatku od dochodu i majątku, Wersja skrócona, Wydawnictwo ABC/Wolters Kluwer-OECD, lipiec 2010 Umowy o unikaniu podwójnego opodatkowania. Komentarz. M. Zasiewska, A. Oktawiec, J. Chorążka, Wydawnictwo ABC/Wolters Kluwer, Warszawa 2011 Józef Banach, Polskie umowy o unikaniu podwójnego opodatkowania, wydawnictwo C.H. Beck, Warszawa 2000

3 Practical training offered as a part of the course course co-ordinator course provider Comments B. Detailed Information Description of the field course provider Degree/Scientific title Form of the course Effects of the learning defined for the particular teaching form within the course Methods and evaluation criteria learning defined for the particular teaching form within the course Method of assessment defined for the particular teaching form within the course Selection of topics Józef Banach, Metody eliminacji podwójnego opodatkowania, (w:) Janusz Marciniuk (red.), Międzynarodowe prawo podatkowe. Zbiór przepisów, C.H Beck, Warszawa 2006, s ) Janusz Białobrzeski, Międzynarodowe prawo podatkowe. Komentarz, Difin, Warszawa 1998 Janusz Fiszer, Międzynarodowe podwójne opodatkowanie (problemy definicji), Państwo i Prawo nr 3/1990 Janusz Fiszer, Unikanie międzynarodowego podwójnego opodatkowania, Państwo i Prawo nr 9/1990 Janusz Fiszer, Polskie umowy w sprawie unikania podwójnego opodatkowania, Państwo i Prawo, nr 2/1991 Janusz Fiszer, Charakterystyka polskich umów o unikaniu podwójnego opodatkowania, Monitor Podatkowy, nr 6/1994 J. Sekita, Opodatkowanie dochodów zagranicznych, Instytut Studiów Podatkowych, Warszawa 1998 J. Sekita, Metody unikania podwójnego opodatkowania, Biuletyn Instytutu Studiów Podatkowych z 2004 r. nr 4 P. Stańczyk, Rozliczenia podatkowe Polaków pracujących za granicą oraz cudzoziemców pracujących w Polsce, Monitor Podatkowy z 2005 r. nr 4 M. Aleksandrowicz, J. Fiszer, S. Jędrzejewski, cykl artykułów nt. Międzynarodowe prawo podatkowe: Umowy o unikaniu podwójnego opodatkowania, Przegląd Podatkowy, od nr 6/1992 r. do nr 4/1994 Content Doctorate in Legal Sciences Course offered in a lecture room, supported by a computer presentation 1. Ability to analyse basic concepts of the international tax law, including in particular the indicators for the international double taxation of income and capital, measures and methods for avoidance of international double taxation of income and capital. 2. Ability to perform a practical analysis of the OECD Model Convention for the Avoidance of International Double Taxation with Respect to Taxes on Income and Capital as well as a chosen Polish bilateral double taxation treaty. 3. Ability to perform a practical analysis of the Directives of the European Union related to dividends, interest and royalties. 4. Knowledge of the basic rules of operation of so-called tax havens and anti-tax havens regulations. 5. Knowledge of the basic regulations related to the so-called controlled foreign corporations (CFC). two selected topics out of the general list of 9-10 proposed topics. The evaluation is based upon the degree of taking into account the most important elements of the selected topics, the use/application of the legal regulation and the subject literature (footnotes, bibliography). two selected topics out of the general list of 9-10 proposed topics. 1.International double taxation of income and capital: types, detailed

4 Teaching methods Literature characteristics; measures and methods for avoidance of international double taxation of income and capital. 2.Permanent Establishment and taxation of Business Profits: concepts and consequences in the bilateral double taxation treaties; concept of an Enterprise; scope and legal & tax consequences of the recognition of a Permanent Establishment; examples of permanent establishment. 3.Taxation of Dependent Services, Independent Services and Directors Fees; basic rules and consequences in the bilateral double taxation treaties. 4. Tax havens and their position under international tax law; types of tax havens; selected examples; advantages and disadvantages of using tax havens; Black list of OECD and Black list of the Polish Ministry of Finance; legal & tax consequences. 5.General rules of international taxation of so-called Passive Income; taxation of cross-border payments of dividends, interest and royalty payments under Polish tax law and under the typical bilateral double taxation treaties; taxation of cross-border leasing payments; application of EU Directives regarding cross-border payments of dividends, interest and royalty payments. 6.Taxation rules regarding so-called "associated enterprises" and the issue of so-called transfer pricing ; primary and secondary adjustment; tax consequences in the bilateral double taxation treaties. 7.Particular rules of taxation of real estate-related income in the bilateral double taxation treaties; rules of taxation of capital gains; rules of taxation of capital gains made on disposition of so called real estaterich companies in the bilateral double taxation treaties. Lecture, supported by a computer presentation In English: Klaus Vogel, On Double Taxation Conventions, Kluwer Law International, Deventer, 1997 OECD, Model Tax Convention on Income and on Capital, OECD, Paris, July 2008 Ned Shelton, Interpretation and Application of Tax Treaties, Tottel Publishing, Haywards Heath/UK, 2007 Ben J.M. Terra, Peter J. Wattel, European Tax Law, 4th Edition, Kluwer Law International, The Hague/TheNetherlands, 2005 Philip Baker, Double Taxation Conventions and International Tax Law, Sweet & Maxwell, London 1994 Manuel Pires, International Juridical Double Taxation of Income, Kluwer, Deventer 1989 Janusz Fiszer, The Status of the Polish Income Tax Treaty Network, "Tax Notes International", No. 12/1990 In Polish: Modelowa Konwencja w sprawie podatku od dochodu i majątku, Wersja skrócona, Wydawnictwo ABC/Wolters Kluwer-OECD, lipiec 2010 Umowy o unikaniu podwójnego opodatkowania. Komentarz. M. Zasiewska, A. Oktawiec, J. Chorążka, Wydawnictwo ABC/Wolters Kluwer, Warszawa 2011 Józef Banach, Polskie umowy o unikaniu podwójnego opodatkowania, wydawnictwo C.H. Beck, Warszawa 2000 Józef Banach, Metody eliminacji podwójnego opodatkowania, (w:) Janusz Marciniuk (red.), Międzynarodowe prawo podatkowe. Zbiór przepisów, C.H Beck, Warszawa 2006, s ) Janusz Białobrzeski, Międzynarodowe prawo podatkowe. Komentarz, Difin, Warszawa 1998 Janusz Fiszer, Międzynarodowe podwójne opodatkowanie (problemy

5 Limit on the number of students in a group Dates for the class Place of the class definicji), Państwo i Prawo nr 3/1990 Janusz Fiszer, Unikanie międzynarodowego podwójnego opodatkowania, Państwo i Prawo nr 9/1990 Janusz Fiszer, Polskie umowy w sprawie unikania podwójnego opodatkowania, Państwo i Prawo, nr 2/1991 Janusz Fiszer, Charakterystyka polskich umów o unikaniu podwójnego opodatkowania, Monitor Podatkowy, nr 6/1994 J. Sekita, Opodatkowanie dochodów zagranicznych, Instytut Studiów Podatkowych, Warszawa 1998 J. Sekita, Metody unikania podwójnego opodatkowania, Biuletyn Instytutu Studiów Podatkowych z 2004 r. nr 4 P. Stańczyk, Rozliczenia podatkowe Polaków pracujących za granicą oraz cudzoziemców pracujących w Polsce, Monitor Podatkowy z 2005 r. nr 4 M. Aleksandrowicz, J. Fiszer, S. Jędrzejewski, cykl artykułów nt. Międzynarodowe prawo podatkowe: Umowy o unikaniu podwójnego opodatkowania, Przegląd Podatkowy, nr 6/1992 r.- nr 4/1994 Once a week, 2 lecture hours per session Wydział Zarządzania UW [School of Management, University of Warsaw]