.
International Tax and Finance Law
Study Course Description
Course Description Statuss:Approved
Course Description Version:5.00
Study Course Accepted:02.02.2024 12:30:48
| Study Course Information | |||||||||
| Course Code: | SBUEK_115 | LQF level: | Level 7 | ||||||
| Credit Points: | 2.00 | ECTS: | 3.00 | ||||||
| Branch of Science: | Law; International Rights | Target Audience: | Business Management | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Marta Urbāne | ||||||||
| Study Course Implementer | |||||||||
| Structural Unit: | Faculty of Social Sciences | ||||||||
| The Head of Structural Unit: | |||||||||
| Contacts: | Dzirciema street 16, Rīga, szf rsu[pnkts]lv | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | 6 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 12 | ||||
| Classes (count) | 4 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 8 | ||||
| Total Contact Hours | 20 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | 4 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 8 | ||||
| Classes (count) | 2 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 4 | ||||
| Total Contact Hours | 12 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | EU law, Basics of Economics, Business Financing. | ||||||||
| Objective: | The study course aims to raise awareness and provide knowledge acquisition of the tax system at the EU level and at international level, with a special focus on international financial law. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Introduction to the legal framework for international taxation and financial law | Lectures | 2.00 | auditorium | |||||
| 2 | Legal aspects of the tax and financial system of Latvia | Lectures | 2.00 | auditorium | |||||
| Classes | 2.00 | auditorium | |||||||
| 3 | Impact of the EU legal framework on taxation system in the EU Member States | Lectures | 2.00 | auditorium | |||||
| 4 | Practical analysis of tax types | Classes | 2.00 | auditorium | |||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Introduction to the legal framework for international taxation and financial law | Lectures | 1.00 | auditorium | |||||
| 2 | Legal aspects of the tax and financial system of Latvia | Lectures | 2.00 | auditorium | |||||
| Classes | 1.00 | auditorium | |||||||
| 3 | Impact of the EU legal framework on taxation system in the EU Member States | Lectures | 1.00 | auditorium | |||||
| 4 | Practical analysis of tax types | Classes | 1.00 | auditorium | |||||
| Assessment | |||||||||
| Unaided Work: | Two written assignments and a term paper. | ||||||||
| Assessment Criteria: | Group presentations and an examination. | ||||||||
| Final Examination (Full-Time): | Exam (Written) | ||||||||
| Final Examination (Part-Time): | Exam (Written) | ||||||||
| Learning Outcomes | |||||||||
| Knowledge: | Upon successful completion of the study course, students will acquire knowledge of the tax system in the EU Member States and the impact of the EU on it, as well as the knowledge of the basics of international financial law. The knowledge test will be held during seminars within the framework of group work. | ||||||||
| Skills: | Upon completion of the course, students will have acquired skills in analysing and assessing problems related to tax and financial law within the EU context. | ||||||||
| Competencies: | Upon completion of the course students will be competent to use theoretical knowledge and practical skills for analysing different situations in the field of EU tax law. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| Required Reading | |||||||||
| 1 | Eurostat publication (June 2014 edition) on Taxation and Customs in the EU, Island and Norway. | ||||||||
| 2 | Direct taxation: EU strategy and Customs Action Plan, 2014, in: COM 2014, 527 final, Brussels, 21.08.2014. | ||||||||
| 3 | Taxation trends in the EU. Data from the EU member states, Iceland & Norway (2014) | ||||||||
| 4 | Krugman "International Finance" (2019) | ||||||||
| 5 | Keith Pilbeam "International Finance" (2019) | ||||||||
| Additional Reading | |||||||||
| 1 | Steinbuka I. Fiscal policies. In: Latvia entering the XXI century (2012) | ||||||||
| 2 | Eijffinger S.C.W. and De Haan J. European Monetary and Fiscal policy (2012) | ||||||||
| 3 | Commission‘s website materials on VAT: Communication on “The Future of VAT” | ||||||||
| 4 | Chapter: Paying taxes, In: Doing Business 2014, World Bank, p. 100-104. | ||||||||
| Other Information Sources | |||||||||
| 1 | Eteris. E. Personal taxation in Denmark: example for the Baltic States to emulate (2013). | ||||||||
| 2 | Main reference tool: OECD Modern Tax Convention on Income and Capital, November 2017, OECD Publish., Vol.1&2. -2624 pp. | ||||||||
