MVV288K International Taxation and the Israeli Case

Právnická fakulta
podzim 2019
Rozsah
0/1/0. 5 kr. Ukončení: k.
Vyučující
Prof. Nellie Munin (cvičící), prof. JUDr. Ing. Michal Radvan, Ph.D. (zástupce)
Garance
prof. JUDr. Ing. Michal Radvan, Ph.D.
Právnická fakulta
Kontaktní osoba: Mgr. Věra Redrupová, B.A.
Dodavatelské pracoviště: Právnická fakulta
Rozvrh seminárních/paralelních skupin
MVV288K/01: Út 15. 10. 16:00–17:40 025, 18:00–19:40 025, St 16. 10. 16:00–17:40 025, 18:00–19:40 025, Čt 17. 10. 16:00–17:40 025, N. Munin
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Cíle předmětu
Globalization creates, illuminates and intensifies many dilemmas with regard to international taxation. While in the past, taxation used to be considered mainly a national affair, globalization necessitates coordination of policy and practice among countries, to achieve goals such as due allocation of revenues, counterfeiting tax avoidance and tax evasion, the prevention of unfair tax competition and tax system abuse for criminal and terrorist purposes.

Israel – a small country highly depending on international trade, is highly exposed to these risks.

The course will examine the manners in which taxation may facilitate international trade, or rather impose barriers to it. It will explore the motivation behind the latter practice, introducing national, regional and multilateral legal instruments developed to prevent this result.
The course will introduce to the students basic concepts and rules of international taxation, developed in the national and international sphere, referring, among other things, to OECD, WCO and WTO rules, and critically examine the ways in which these norms and instruments are implemented in Israel.
Osnova
  • Unit #1 : General and Israeli Motivation to Tax
  • Topics Covered:
  • • Course info.
  • • Introduction to the Israeli economy, tax motivation and obstacles.
  • • The values underlying taxation.
  • Unit #2: Tax Composition and the Three layers of taxation: national, bilateral, multilateral
  • Topics Covered:
  • • Different manners of taxation, their functioning and the importance of chosen tax composition.
  • • The interaction between the three layers of tax rules.
  • • The motivation differences and the different functions of the three layers.
  • Unit # 3: International elements in direct national taxation – basic concepts
  • Topics Covered:
  • • Personal or territorial tax base?
  • • Individuals: nationality, residence and the 'center of life' test.
  • • How to determine the situs of corporations for tax purposes?
  • • The perception of 'permanent establishment'.
  • Unit # 4: The Bilateral Sphere: Treaties for the Avoidance of Double Taxation
  • Topics Covered:
  • • Purpose.
  • • OECD model.
  • • Major rules.
  • Unit # 5: The Multilateral Sphere: The EU
  • Topics covered:
  • • Tax interests at EU level.
  • • The legislation at EU level.
  • • Enhanced cooperation.
  • Unit # 6: The Multilateral Sphere: OECD – BEPS
  • • Transfer pricing.
  • • Taxation of e-commerce.
  • • Harmful tax competition.
  • • Dispute settlement.
  • Unit # 7: The Multilateral Sphere: WTO: Taxation as Barrier to International Trade
  • Topics Covered:
  • • Taxes as direct and indirect barriers to international trade.
  • • WTO rules (MFN, National Treatment, Customs valuation).
  • • EU rules.
  • • Test case: the Israeli case.
  • Unit # 8: Taxation and Regional Political Conflicts: Can Customs Rules Solve Difficulties Created by Public International Law?
  • • The Turkish-Cypriot Case.
  • • The Front Polisario Case (Western Sahara).
  • • The Israeli-Palestinian Case.
  • • WTO rules on customs territory.
  • Final Quiz: • 90 minutes.
  • • Questions summing up the studied material (class workshop).
  • • Based on the readings and class discussions.
Literatura
  • See Teacher's Information for full details.
Výukové metody
The learning format includes interactive lectures (backed by PowerPoint presentations) and class discussions based on reading, in which students will analyze the dilemmas involved.
Metody hodnocení
Most of the learning is experienced in the classroom and cannot be attained only through reading. Therefore, full attendance in class is required; useful and productive participation is expected, and both will contribute to the final grade. There is also a final quiz in this course, though, which relies on the readings assigned and class discussions. Passing the quiz and fulfilling the participation requirement will award the participant a passing grade.

Grade breakdown: Attendance and informed and productive participation in all classes, and participation in final quiz - 100%
Vyučovací jazyk
Angličtina
Informace učitele
Reading Materials
Obligatory reading for class discussion:
1. M. Greggi (2016). In Search of a Compass: Base Erosion, Profit Shifting and New Dilemmas in International Taxation. In: Erosión de la base imponible y traslado de beneficios estudios sobre el Plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15Chapter: 5Publisher: Thomson Reuters.
2. Y. Edrey and M. Greggi (eds.)(2012). Tax Moral in the Euro-Mediterranean Countries. In: Tax Law and the Mediterranean Area, pp. 43-55.
3. N. Munin (2011). Can Customs Rules Solve Difficulties Created by Public International Law? - Thoughts on the ECJ's Judgment in Brita Case (C-368/08), the Global Trade and Customs Journal, Vol. 6(4), pp. 193-207.
4. N. Munin (2017). Israeli Purchase Tax on Commercially Imported Cars: An Illegal Barrier to International Trade or a Legitimate Domestic Policy Instrument? Global Trade and Customs Journal, issue 12-9, pp. 350-359

Agreements:
o The WTO Agreements: www.wto.org.
o The WCO Agreements: www.wcoomd.org.
o OECD:
 Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-beps.htm
 OECD model tax convention on income and capital. http://www.oecd.org/ctp/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm
o EU Treaties:
 TEU: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A12012M%2FTXT
 TFEU: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A12012E%2FTXT

Selected CJEU Cases
1. 112/84 Humblot v. Directeur Des Services Fiscoux [1985] ECR 1669.
2. 433/85 Feldain v. Directeur Des Services Fiscoux du Departement du Haut Rhin [1987] ECR 3521.
3. C-219/98 Regina and Minister for Agriculture, Fisheries and Food, ex Parte S.P. Anastasiou (Pissouri) Ltd and others (2000).
4. C-386/08 Brita GmbH v. Hauptzollamt Hamburg-Hafen OJ C 100 (2010).
5. C-104/16P Council of the European Union v. Front Polisario (2016).

Selected WTO DS Decisions
WT/DS8/R, WT/DS10/R, WT/DS11/R Japan - Taxes on Alcoholic Beverages, adopted 11.11.1996.
DS17/R Canada - Import, Distribution and Sale of Certain Alcoholic Drinks by Provincial Marketing Agencies 16.10.91.
WT/DS31/R Canada - Certain Measures Concerning Periodicals, adopted 30.7.97.
WT/DS 108/R, AB/R, RW US – Tax Treatment for ‘Foreign Sales Corporation’, adopted 30.9.05.
WT/DS139, 142/R, AB/R Canada - Certain Measures Affecting Automotive Industry, Adopted 19.6.2000.
WT/DS 269/R, WT/DS 286/R EC - Customs Classification of Frozen Boneless Chicken Cuts, adopted 25.5.05; AB/R adopted 12.9.05.
WT/DS 308/R Mexico – Tax Measures on Soft Drinks and Other Beverages, adopted 24.3.06.
WT/DS 316/R, EC – Measures Affecting Trade in Large Civil Aircraft, adopted 1.6.11.
WT/DS371/R Thailand — Customs and Fiscal Measures on Cigarettes from the Philippines, adopted 15.7.11.
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