SemesterFall Semester, 2019
DepartmentJunior Class A, Department of Law Junior Class B, Department of Law Junior Class C, Department of Law Senior Class A, Department of Law Senior Class B, Department of Law Senior Class C, Department of Law
Course NameInternational Tax Law
InstructorCHUNG CHI
Credit3.0
Course TypeElective
PrerequisiteGeneral Principles on Commercial Law and Corporation Law
Course Objective
Course Description
Course Schedule

September 13 is a holiday, and no classes will be held then.















































































































































Week週次



Topics



課程主題



Contents



課程內容與指定閱讀



Activities



教學活動與作業



Number of Hours before Class



學習投入時數(課堂講授)



Number



Of



Hours



after Class學習投入時數(課程前後)



1




  1. Introduction

  2. Resources for research



Slides prepared by the instructor



Lecture and discussion



3



3



2



Residence rules



Slides prepared by the instructor



Lecture and discussion



3



3



3



Source rules



Slides prepared by the instructor



Lecture and discussion



3



3



4



Threshold for taxing business income



Slides prepared by the instructor



Lecture and discussion



3



3



5



Income Tax Treaties



Slides prepared by the instructor



Lecture and discussion



3



3



6



Residents’ activities in foreign jurisdictions



Slides prepared by the instructor



Lecture and discussion



3



3



7



Controlled foreign corporations (CFC) and related rules



Slides prepared by the instructor



Lecture and discussion



3



3



8



Foreign tax credit



Slides prepared by the instructor



Lecture and discussion



3



3



9



Transfer pricing: history and methods



Slides prepared by the instructor



Lecture and discussion



3



3



10



Transfer pricing: documentation and dispute resolution



Slides prepared by the instructor



Lecture and discussion



3



3



11



Thin capitalization rules



Slides prepared by the instructor



Lecture and discussion



3



3



12



Tax treaties: Exchange of information



Slides prepared by the instructor



Lecture and discussion



3



3



13



Tax treaties: Treaty shopping and the “limitation on benefits” clause



Slides prepared by the instructor



Lecture and discussion



3



3



14



The concept of state aid in the European Union



Slides prepared by the instructor



Lecture and discussion



3



3



15



Presentation and discussion



 



 



3



3



16



Presentation and discussion



 



 



3



3



Teaching Methods
Teaching Assistant

not applicable


Requirement/Grading

Class discussion: 40%



Term paper: 60%



Students are encouraged to participate actively in class discussion.



The term paper will be graded by its originality, clarity, and the efforts spent.



 


Textbook & Reference

The reading materials needed for this course will be provided by the instructor during class.


Urls about Course
Attachment