International Tax Policy

Course objective is to familiarize students with the way in which the tax policy of individual countries influences both the movement of capital in international frameworks and decisions on investment flows. In addition, students will be introduced to the very complex issues of international double taxation, as well as the possibilities and limitations of tax competition and the need for tax harmonization in a globalized business environment and in a single market.

Students will be able not only to master the process of taxation in the global market, but also to manage the business policy of the company when deciding on entering the international market. In this regard, students will be able to take advantage of the possibility of minimizing tax liabilities and increasing the financial performance of operations on this basis.

Theoretical training
• Taxation and international capital flows;
• Double taxation; definition, types and avoidance;
• Tax competition and tax harmonization;
• Tax structure and tax policy of the European Union;
• Harmonization of indirect taxes in the European Union;
• Tax reforms and tax systems of countries in the region.
Practical training
• Сase studies;
• Еssays.

Ристић, К., и Ристић, Ж. (2016). Међународне јавне финансије и буџетска политика Европске уније. Београд: Етностил.
Шимовић, Ј., и Шимовић, Х. (2006). Фискални сустав и фискална политика ЕУ. Загреб: Правни факултет.
Karmaker, K., & Martinez-Vasques, J. (2014). Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments. International Centre for Public Policy.

Lectures and practice classes, case studies, discussions, presentation of examples from professional practice.

Assessment (maximum number of points 100)
Exam Requirements	55 points	Final exam	45 points
Attendance	5	Written exam	45
Ongoing assessment	30	Oral exam	–
Class participation	10
Practice:	10

Array

Practice classes

• др Љиљана Јовић