Veidlapa Nr. M-3 (8)
Study Course Description
International Tax and Finance Law
Course Code
SBUEK_115
Branch of Science
International Rights; Law
ECTS
3.00
Target Audience
Business Management
LQF
Level 7
Study Type And Form
Full-Time; Part-Time
Study Course Implementer
Course Supervisor
Marta Urbāne
Structure Unit Manager
Ieva Puzo
Structural Unit
Faculty of Social Sciences
Contacts
Dzirciema street 16, Rīga, szf@rsu.lv
About Study Course
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.
Preliminary Knowledge
EU law, Basics of Economics, Business Financing.
Learning Outcomes
Knowledge
1.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
1.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.
Competences
1.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.
Assessment
Individual work
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Individual work |
-
|
-
|
|
Two written assignments and a term paper.
|
||
Examination
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Examination |
-
|
-
|
|
Group presentations and an examination.
|
||
Study Course Theme Plan
FULL-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Introduction to the legal framework for international taxation and financial law
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Introduction to the legal framework for international taxation and financial law
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal aspects of the tax and financial system of Latvia
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal aspects of the tax and financial system of Latvia
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal aspects of the tax and financial system of Latvia
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal aspects of the tax and financial system of Latvia
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Impact of the EU legal framework on taxation system in the EU Member States
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Impact of the EU legal framework on taxation system in the EU Member States
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Practical analysis of tax types
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Practical analysis of tax types
|
Total ECTS (Creditpoints):
3.00
Contact hours:
20 Academic Hours
Final Examination:
Exam (Written)
PART-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Introduction to the legal framework for international taxation and financial law
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal aspects of the tax and financial system of Latvia
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal aspects of the tax and financial system of Latvia
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal aspects of the tax and financial system of Latvia
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Impact of the EU legal framework on taxation system in the EU Member States
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Practical analysis of tax types
|
Total ECTS (Creditpoints):
3.00
Contact hours:
12 Academic Hours
Final Examination:
Exam (Written)
Bibliography
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.