International tax law and application of tax treaties

The aim of the course is to study the principles of international taxation, rules for interpreting and applying double taxation agreements, and the main objectives of international planning for cross-border business. This course provides students with an opportunity to familiarize themselves with the basic concepts of international tax law, the content of the OECD and UN Model Conventions, approaches to the interpretation of tax treaties, and to gain knowledge of the practical aspects of the application of international tax treaties. In addition, the course aims to give students an understanding of the main tools of international tax planning for multinational corporations and the practical aspects of their use in foreign economic activity. The course instructor is a partner at the AVELLUM law firm and one of the leading experts in the field of taxation and tax dispute resolution.