| Type of course: | Compulsory |
| Language of instruction: | Romanian |
| Erasmus Language of instruction: | English |
| Name of lecturer: | Attila Szora Tamas |
| Seminar tutor: | Attila Szora Tamas |
| Form of education | Full-time |
| Form of instruction: | Class / Seminary |
| Number of teaching hours per semester: | 56 |
| Number of teaching hours per week: | 4 |
| Semester: | Summer |
| Form of receiving a credit for a course: | Grade |
| Number of ECTS credits allocated | 7 |
1. International double taxation - content, implications and necessity.
2. Analysis of the evolution of the legislation regarding the avoidance of double taxation in the European Union and in Romania;
3. Conventions for the avoidance of international double taxation: regulation, scope, consequences;
4. Tax havens and their use through offshore companies;
5. Addressing tax evasion at international level;
6. Resolving disputes over double taxation in the EU in relation to tax competition in the European Union;
7. Harmonization of fiscal policies in the EU - a possible way to avoid double taxation. Aggressive tax planning.
Critical-constructive interpretation of international taxation at the level of companies and non-resident individuals and elaboration of reasoned value judgments;
Ability to organize and perform tasks specific to international taxation;
Diversification and completion of fiscal and accounting knowledge, interdisciplinary approach to economic operations in order to ensure the possibility to provide consulting services in the field of international taxation;