International Taxation

Course objective is to acquire basic knowledge of tax systems and international tax policy. Get to know the goals, principles and effects of taxation. Understand the importance of an agreement on the double taxation avoidance between sovereign tax systems when both countries claim the same tax refund.

Upon completion of this course, students will be able to:
• independently apply knowledge of international taxation in the field of foreign trade;
• international investment or financial cooperation;
• identify the taxpayer according to the state of residency and country of origin of tax revenue;
• explain the tax procedure in the event of a conflict of tax authorities, given the attractiveness of tax revenues for both countries.

Theoretical training
• Objectives of taxation;
• Principles of international taxation;
• International tax policy and taxation effects;
• Tax evasion;
• The concept and methods of removing international double taxation.
• International income taxation;
• International corporate taxation;
• International real-estate taxation;
• European Value Added Tax;
• Tax competition, and tax harmonization and tax havens;
• International Tax Procedure and Tax Administration.
Practical training
• Analysis of case studies from international practice;
• Analysis of international conventions and contracts.

Радичић, М., & Раичевић, Б. (2011). Јавне финансије – теорија и пракса. Београд: Дата статус.

D’Souza, J. (2012). Terrorist financing, money laundering and Tax Evasions. New York: CRC Press.

Hodak, Lj. (2010). Europska unija. Zagreb: Mate.

Baldwin, R., & Wyplosz, C. (2010). Ekonomija evropskih integracija. Beograd: Data status.

Поповић, Д. (2008). Пореско право. Београд: Правни факултет.

Релевантни законски прописи

Lectures, interactive exercises, team work.

Assessment (maximum number of points 100)
Exam Requirements	65 points	Final exam	35 points
Attendance	5	Written exam	35
Ongoing assessment	40	Oral exam
Class participation	10
Practice:	10

 

Array

Practice classes

• др Марија Вуковић