International Tax Laws

Principles and Foundations of International Taxation

• General definition of international taxation and the reasons behind its emergence.

• Types of taxes in the international context: direct and indirect.

• Tax sovereignty and the limits of intervention between national and international systems.

Tax Systems Around the World

• The difference between territorial and global tax systems.

• Key characteristics of tax systems in advanced and emerging economies.

• The impact of economic blocs and globalization on tax policies.

Bilateral Tax Treaties

• The role of bilateral treaties in regulating tax relations between countries.

• Allocation of taxing rights between the residence state and the source state.

• Major international models applied (e.g., OECD model and UN model).

Multilateral Treaties and Their Impact

• The development and objectives of multilateral treaties in unifying tax rules.

• The role of international organizations in developing legal frameworks for taxation.

• Challenges faced in implementing multilateral treaties in practice.

Concepts of Double Taxation

• Legal and economic definition of double taxation.

• Negative effects of double taxation on investment and international trade.

• Practical examples illustrating forms of double taxation.

Mechanisms for Reducing Double Taxation

• Methods of tax exemption and mutual tax credit.

• The role of treaties in preventing double taxation and providing legal protection.

• How to apply treaty provisions when national laws conflict.

Distinguishing Between Tax Evasion and Tax Planning

• Tax evasion: its types, methods, and legal risks.

• Tax planning: its tools and ethical and legal boundaries.

• International standards for evaluating the legitimacy of tax practices.

Practices of Multinational Corporations

• Use of transfer pricing as a tool for tax avoidance.

• Tax havens and their impact on the international economy.

• International policies aimed at reducing corporate tax evasion.

Global Tax Reforms

• The BEPS initiative: its goals, pillars, and the extent of countries’ commitment.

• Imposing a global minimum tax on large corporate profits.

• Major policy shifts in the era of the digital economy.

Future Trends in Tax Policy

• Taxation of electronic services and digital companies.

• Technical and legal challenges to imposing fair taxes in the digital world.

• The importance of international coordination in forming sustainable tax policies.