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International Tax Law, continuation course , 7,5 ECTS Credits
COURSE CATEGORY   Fristående kurs
MAIN FIELD OF STUDY   Commercial and Business Law - ARE
  COURSE CODE   747G21
On completion of the course, the student should have
- acquired ability to assess, in detail, the importance of the taxation agreements for the implementation of Swedish internal fiscal regulations,
- acquired good knowledge of the application of taxation agreements and knowledge of Swedish tax agreement policy,
- acquired knowledge necessary to handle the OECD model agreement with comments, and be familiar with the importance of this material for Swedish taxation agreements,
- acquired good understanding of the effects of EC law on Swedish international tax law,
- developed the ability to handle a current issue of the subject in writing,
- developed an ability to independently analyse, argue and draw conclusions based on an extensive theoretical material and
- reflect on valuation issues and formulate deliberate positions in choice of solution.
From the point of view of content, the emphasis lies on interpretation and application of taxation agreements. This includes analysis of The Supreme Administrative Court's decisions, and studies of what this practice means for Swedish tax agreement implementation.
The teaching mainly takes the form of lectures and exercises, as well as supervision during the work with the compulsory written assignment. The student is expected to extensively study independently, based on the course material. Through the teaching, the through the independent studies acquired knowledge should be strengthened, and developed and advanced via review and discussion. The student's effort also includes performing an oral presentation of the written assignment. This assignment should contain discussing and evaluating conclusions, based on extensive legal material.
The course is examined in part through fulfilment of the written assignment, in part through independent written examination.

Students who have failed the regular examination are normally offered another three occasions according to this course syllabus, of which one in close connection to the first examination.

Students failing an exam covering either the entire course or part of the course two times are entitled to have a new examiner appointed for the reexamination.

Students who have passed an examination may not retake it in order to improve their grades.

Completed Basic Course on Commercial Law, 15 HE credits, Taxation Law, 15 HE credits and Financial Accounting, 7.5 HE credits (or the equivalent). In addition, knowledge of corporate law should be acquired through a course or independent studies.
A grade of Pass with Credit, Pass or Fail is given for the course
Course certificate is issued by the Faculty Board on request. The Department provides a special form which should be submitted to the Student Affairs Division.
The course literature is decided upon by the department in question.
Planning and implementation of a course must take its starting point in the wording of the syllabus. The course evaluation included in each course must therefore take up the question how well the course agrees with the syllabus.

The course is carried out in such a way that both men´s and women´s experience and knowledge is made visible and developed.
International Tax Law, continuation course
Internationell beskattningsrätt, fortsättningskurs
Department responsible
for the course or equivalent:
IEI - Department of Management and Engineering
Registrar No: 2014-00545   Course Code: 747G21      
    Exam codes: see Local Computer System      
Subject/Subject Area : Commercial and Business Law - ARE          
Level   Education level     Subject Area Code   Field of Education  
G1X   Basic level       JU  
The syllabus was approved by the Board of Faculty of Arts and Science 2007-12-11
Latest revision 2014-09-16