Course Title and Code International Taxation - 303

Degree level LLB3

Semester Semester 1
ECTS delivered upon completion 6
Lectures 30 hours
Course credit hours
Tutorials and Laboratory 15 hours
Prerequisites None
Professor Nicolas Vergnet (main instructor)
Name
HE Abdul Aziz Al Mulla (TD instructor)
Instructor Information
Nicolas.vergnet@gmail.com
Email
Abdelaziz.almulla@gmail.com

Course Description

The purpose of this course is to introduce students to the basic principles governing taxation at the
international level.

It aims at providing students with tools for understanding how taxable income is currently allocated
around the world, i.e., what are the principles that govern this allocation, what are the economic and
legal rationales behind these principles, and what are the challenges States face in the years ahead in this
respect – particularly in light of increasing tax competition and the digitization of the economy.

Students will learn about the sources that currently govern international taxation (which can be found
under the OECD and UN Model Tax Conventions), the way these Model Tax Conventions are usually
interpreted by national judges, the mechanisms provided by these Model Tax Conventions (i.e.,
residence taxation, source taxation, tax credits, etc.) but also the dysfunctions that can be currently
observed in their application.

All along the lecture, a focus will be made on the effects of the current international tax system on the
relations between Capital Exporting countries and Capital Importing countries and the particular
situation of the UAE in the global economy. In this respect, the tutorials (“TD”) will allow student to go
deeper into the understanding of:

- The particularities to be found under tax treaties signed by the UAE ;

- The position of the UAE in the current international tax discussions ;
- The impact of the contemplated international tax evolution on the tax policy of the UAE.

Course Learning Outcomes

Upon successful completion of the course, students will be able to:

CLO 1 Demonstrate knowledge on how the income of multinational enterprises is allocated among countries
for tax purposes.
 CLO 2 Master the theoretical background of the technical mechanisms that are currently being considered for
reform at the international level.

CLO 3 Identify tools for understanding how states currently allocate taxable income, i.e., what are the
principles that govern this allocation, what are the economic and legal rationales behind these
principles, and what are the challenges States face in the years ahead in this respect - particularly in
light of increasing tax competition and the digitization of the economy.

CLO 4 Demonstrate knowledge to understand the rationale, the design and the impact of technical rules and
principles that apply in almost every economic transaction in today’s world, including transactions
involving companies, individuals, and public bodies of the UAE

Mapping the CLOs to the Program Learning Outcomes:

PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7 PLO8 PLO9

CLO 1 x

CLO 2 x

CLO 3 x x

CLO 4 x

Descriptions of Program Learning Outcomes:

PLO 1 Demonstrate the knowledge of the rules and principles of different legal systems, in a comparative
approach.

PLO 5 Apply analytical skills in developing innovative solutions to contemporary legal problems.

Textbooks and Other Reading Materials

Required texts and material:

- OECD, “Model Tax Convention on Income and on Capital: Condensed Version 2017”,
December 2017.

- UNITED NATIONS, “United Nations Model Double Taxation Convention”, 2017.

- CRAIG ELLIFFE, “International Tax Law and its Influence on National Tax Systems”, OUP
Handbook of International Tax Law, 2021.

- REBECCA M. KYSAR, ”Interpreting Tax Treaties”, Iowa Law Review, Vol. 101, No. 1387, 2016.
 - BRIAN J. ARNOLD, “An introduction to tax treaties”, United Nations, 2020.

- REUVEN S. AVI-YONAH, “The Structure of International Taxation: A Proposal for

Simplification”, Texas Law Review, Vol. 74, No. 1, 1996

- KIM BROOKS, “The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties
and EU Tax Law”, ed., IBFD, Aug. 2011.

- OECD, “Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
2022” – “Chapter 1 : the arm’s length principle”, OECD, 2022.

- DAVID ELKINS, “The Myth of Corporate Tax Residence”, Columbia Journal of Tax Law, Vol. 9,
No. 1, 2017.

- EMILY FETT, “The Application of Bilateral Income Tax Treaties in Multilateral Situations“,
Introduction, IBFD Doctoral series, 2014.

- OECD, “Are the Current Treaty Rules for Taxing Business Profits Appropriate for E-
Commerce?”, CTPA, 2001.

- ARTHUR J. COCKFIELD, “Shaping International Tax Law and Policy in Challenging Times”,
Stanford Journal of International Law Vol. 54, p. 223.

Teaching and Learning Methodologies

Lecture Interactive Practicals Projects Case Studies Student Teamwork
Lecture Presentations
Cross the Box x x
Others

Delivery Strategy

Face-to-Face Online Blended x

Student Evaluation Plan

Each student’s final grade will be calculated based on the following components:
 Continuous Assessments only
Continuous Assessments and Final Exam x
Continuous Assessments and Final Project

Assessments Components Yes/No Percentage of the Assessment

Attendance No
In class participation No
Student presentation No
Quizzes No
Practicals Yes 20%
Midterms No
Final exam Yes 80%
Final project No
Other

Grading System

LLB & LLM Grading System

Students are awarded with grades for each course that they are enrolled in. The grade is used to evaluate and provide the student performance.
The University recognizes the grading system as outlined below. The merit of the degree is determined according to the following scale:

Marks Grade Merit

17/20 | 18/20 | 19/20 | 20/20 A+ Mention Tres Bien ( Very high honors)

15/20 16/20 A Mention Bien ( High Honors)

14/20 A- Mention Assez Bien ( Honors)

13/20 B+ Mention Passable

11/20 B Mention Passable

10/20 B- Mention Passable

Less than 10/20 F Fail

Rubric for Non-exam Assessments Tools

Element Measures of levels of achievement Criteria Value

0-9
Little evidence
Fail
Demonstrates a comprehensive and clear understanding of the topic 10-11
Basic level
Knowledge chosen for the project. The knowledge in the content displays scope, Pass
thoroughness, and quality. 12-15
Achieved
Good
16-20
Excellent
Very good
Creative Demonstrates creative thinking and analysis in using ideas and Little evidence 0-9
Thinking principles beyond those introduced in the course. Apply acquired Fail
 10-11
Basic level
Pass
knowledge to discuss implications and develop solutions. 12-15
Achieved
Good
16-20
Excellent
Very good
0-9
Little evidence
Fail
10-11
Uses a wide variety of high quality and relevant primary and Basic level
Pass
Sources secondary sources. Uses the correct referencing style to cite all the
12-15
sources used in the project. Achieved
Good
16-20
Excellent
Very good
0-9
Little evidence
Fail
Quality of The content is well-organized and coherence with a clear narrative 10-11
Basic level
Oral or structure. The content displays excellent use of language without any Pass
Written grammatical or spelling errors. The writing style supports the content 12-15
Achieved
Presentation and ideas by delivering insights and encourages discussion. Good
16-20
Excellent
Very good

Attendance Policy

LLB Attendance: Instructors are required to take attendance at the start of each class. Students can be excused from attending a class only
with a valid justification, such as:

• Proven medical emergency

• The death of a relative
• Held by a third party beyond their control (police, course, work, etc...)

Absence Count Action

4 Classes (Major Course) A first warning will be issued

5 Classes (Major Course) A second warning will be issued

6 Classes (Major Course) The student will receive an F Grade

3 Classes (TD Course) The student will receive an F Grade

LLM Attendance: Students are not allowed to miss more than 25% of the LLM program without a valid exude or they will be withdrawn
from the program.

Students Rights and Duties

Academic Integrity

Academic Integrity is the commitment and ethical practice that students show resilience in achieving outstanding results. The university is
built on shared values and norms of behavior including the responsibility, honesty and respect for others and their work.
Students should have the responsibility to respect the rights and property of students, faculty and university administrators. Students are
expected to behave in a well-mannered to education experiences. Students have the right to expect from the university to deliver the best
academic excellence and holistic development to its students.

Students are evaluated fairly and each student discovers and achieves their true potential. University of Paris II implement the dynamic course
to foster a variety of skills and abilities which supports students achieve the highest level of academic excellence.

Students Rights

Students have the right to pursue their education in a safe and secure environment.
Students have the right to access the statements of policies and guidelines of the university.
Students have the right to expect responses from the university’s academic and administrative.
Students have the right to expect continuous support from the university.

Academic Dishonesty

Unethical behavior and dishonesty has no place at the University. Students are responsible of presenting their own work. All cheating and/or
attempted cheating (including partial and/or full plagiarism)/ is liable to disciplinary actions.
The consequences for Academic Dishonesty including but not limited to cheating, plagiarism, unauthorized collaboration, and other forms of
academic dishonesty can be very serious, including suspension or even leading to expulsion from the University. Failure to avoid or prevent
Academic Dishonesty such as by not checking for plagiarism or not preventing cheating attempts is considered a form of Academic
Dishonesty and can lead to similar consequences.

Plagiarism and Collusion

Plagiarism is the use of someone else’s work, ideas, images, words or phrases without acknowledging it appropriately. Plagiarism includes the
following:
1. Copying and pasting information from external sources without using quotation marks and proper citation to identify the copied piece of
information
2. Paraphrasing the paragraphs, sentences or phrases from other sources by altering a few words, changing their order, or by following their
structure without providing a clear citation or acknowledging the source appropriately.
3. Failure to use correct and accurate citations to reference the piece of information or source will also be considered plagiarism.
4. Assigning professional agencies or individuals to write your work is also considered as plagiarism.

Collusion happens when a student works for another student on developing, or organizing a paper, an oral presentation, a research or design
project or a take-home examination, without acknowledging that person’s help.

The University follows strict procedures in checking for any form of plagiarism or collusion and in case any student commits an act of
plagiarism or collusion this will result in failing the course.

Course Schedule

Date Topics Notes

09/10/2023 Introduction and definition of international taxation In Person
9h-12h (3h)
10/10/2023 Theoretical grounds for the allocation of taxing rights In Person
9h-12h (3h)
11/10/2023 Allocation of taxing rights : the choice between residence and In Person
9h-12h (3h) source
12/10/2023 Allocation of taxing rights : the identification of residence and In Person
9h-12h (3h) source
13/10/2023 Allocation of taxing rights : the elimination of double taxation In Person
9h-12h (3h) (tax credits)
26/10/2023 Challenges : Erosion of residence (increasing mobility of Online
14h-16h30 (2.5h) companies)
31/10/2023 Challengers : Erosion of source (dematerialization of the world Online
14h-16h30 (2.5h) economy)
07/11/2023 Unresolved issues: mismatches between source and residence Online
14h-16h30 (2.5h)
08/11/2023 Unresolved issues: triangular situations Online
14h-16h30 (2.5h)
14/11/2023 Challenges: base erosion and profit shifting Online
14h-16h30 (2.5h)
15/11/2023 Challenges: base erosion and profit shifting Online
14h-16h30 (2.5h)
04/12/2023 Introduction to OECD/G20 Inclusive Framework on BEPS and In Person -
14h-17h (3h) addressing the tax challenges arising from digitalisation TD
06/12/2023 Introduction to OECD/G20 Inclusive Framework on BEPS and In Person -
14h-17h (3h) addressing the tax challenges arising from digitalisation TD
07/12/2023 Action understanding on how 15 measures to tackle tax In Person -
14h30-17h30 (3h) avoidance, improve the coherence of international tax rules and TD
ensure a more transparent tax environment.
02/01/2024 Action understanding on how 15 measures to tackle tax In Person -
14h30-17h30 (3h) avoidance, improve the coherence of international tax rules and TD
ensure a more transparent tax environment.
03/01/2024 Providing the framework of global strategic partnerships and to In Person -
14h30-17h30 (3h) enhance competitiveness of the United Arab Emirates TD