The course consists of four parts.
First, the methods and concepts of comparative tax law will be analyzed. What is comparative tax law? What are the aims, methods, pitfalls of comparative tax law?
Second, different legal tax families will be discussed, with a focus on elementary structural differences and similarities between national tax systems: legal principles, interpretation methods, fiscal federalism, aggressive tax planning. The students will prepare the learning materials and discuss the questions during seminars based on cases.
Third, two topics will be analyzed more into detail: (i) VAT around the world, (ii) aggressive tax planning and interest deduction rules: a comparative perspective (2019-2020). These topics will be addressed through lectures of guest professors.
Finally, on the basis of the knowledge acquired during the earlier classes and the guest lectures, the students will prepare a group paper with a comparative analysis of a topic based on court decisions & give a presentation on this paper. The objective of this comparative analysis is to analyze this topics from different perspectives and to give a critical assessment of both the domestic and the foreign tax law.