SOLM127 EU Tax Law

Module Description

This module provides students with an understanding of EU tax law, with an emphasis on EU corporate tax law.  Sources of EU corporate tax law (legislative instruments, soft law and case law) are examined.  A number of corporate topics are covered, including parent-subsidiary relationships, permanent establishments, passive income, reorganisations, anti-abuse provisions, proposed directives (CCCTB, FTT) etc.

The module also examines recent developments and high-profile debates in the intersection of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good tax governance, harmful tax competition, state aid and tax treaty abuse are considered from the angle of EU tax law and international tax law. The interaction of the OECD/G20's BEPS project with the European Commission's measures to fight tax fraud and tax evasion is also considered.

Applicable Groupings

• Commercial and Corporate Law LLM
• European Law LLM
• International Business Law LLM
• International Tax Law LLM
• Tax Law LLM

Mode of Assessment

Final Assessment Exercise

Credits

30 Credits