Course aims:

Assimilation of theoretical, methodological and practical knowledge on the criteria of taxation and double taxation.
Acquiring knowledge and skills on planning and optimizing international taxation;
Identification of risk factors in connection with double taxation conventions;

Course Entry Requirements:

-

Course contents:

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.

Teaching methods:

Lecture, conversation, exemplification

Learning outcomes:

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;

Learning outcomes verification and assessment criteria:

Written exam -40%; Essay, the practical method-60%, Projects, papers, practical work-30%

Recommended reading:

Hada, Teodor; Cioca, Ionela Cornelia, Avram Teodora Maria, Impozite și taxe din România în anul 2016. Legislație și studiii de caz,, Editura Aeternitas, ALBA IULIA, 2015, pp.1-100.
Risti, Lucia,, Contabilitate şi gestiune fiscală, Editura Economică, București, 2009., pp.10-90.
Ţâţu, Lucian; Şerbănescu, Cosmin; Cataramă, Delia; Ştefan, Dan; Nica, Adrian; Miricescu, Emilian, iscalitate de la lege la practică, Ediţia a V-a revăzută şi actualizată, Editura C.H. Beck, Bucuresti, 2008., pp.1-100.