International Revenue Law

Study:	Civil Law - 9. semester Commercial Law - 9. semester Constitutional-Administrative - 9. semester Criminal Law - 9. semester International Law - 9. semester The European Union Law - 9. semester
Code:	61343
ECTS:	4.0
Course coordinators:	prof. dr. sc. Hrvoje Arbutina
Lecturers:	dr. sc. Irena Klemenčić - Lectures
Exam dates:	10. 06. 2024. 24. 06. 2024. 08. 07. 2024. 26. 08. 2024. 09. 09. 2024. Exam registration: Studomat

Literature:
Olivera Lončarić-Horvat i Hrvoje Arbutina; Osnove međunarodnog poreznog prava; Pravna biblioteka - udžbenici, Narodne novine (2007), str
Optional literature:
Hrvoje Arbutina; Određenje osobnog i predmetnog obuhvata porezne obveze pri oporezivanju dohotka i dobiti, Zbornik Pravnog fakulteta u Zagrebu, br.1-2/97.,; Zbornik Pravnog fakulteta u Zagrebu, br. 1-2 (1997), str Hrvoje Arbutina; Pitanje definicije pojma "dvostruko oporezivanje", Financijska praksa br.3/97.,; Financijska praksa, br. 03. (1997), str Hrvoje Arbutina; Problem međunarodnog dvostrukog oporezivanja dohotka i dobiti i njegovo rješavanje, Slobodno poduzetništvo br.7/01.,; Slobodno poduzetništvo br.7/01, str Hrvoje Arbutina; Stalna poslovna jedinica inozemnog poduzetnika, Suvremeno poduzetništvo br.2/03.,; Suvremeno poduzetništvo, br. 02 (2003), str Hrvoje Arbutina; Međunarodna razmjena obavijesti u poreznim stvarima, Financijska praksa br.6/94.; Financijska praksa, br. 06. (1994), str Philip Baker; Double Taxation Conventions and International Tax Law; Sweet Maxwell Uk (1994), str. [object Object] OECD; Model Tax Convention on Income and on Capital 2010 Full Version; OECD Publishing (2012), str. [object Object] Katarina Ott; Porezni leksikon s višejezičnim rječnikom; Institut za javne financije (1999), str. [object Object] Prof. Dr. Klaus Vogel; Klaus Vogel On Double Taxation Conventions; (2007), str. [object Object]

Description:

International economy
Why international economy. The subject of the study of international economy. Problems of studying international economy.

International trade
Neo-classical theories of trade. Modern theories of trade. Protectionism and free trade.

International monetary problems and solutions
International payments and inter-currency exchange rates. Inter-currency relations, origin, nature, market, function.

International financial institutions
The World Bank. History of the World Bank. World Bank and economic development. International Bank for Reconstruction and Development.

The World Bank and economic development
The RYBCZYNSKI theorem. The Heckscher-Olin case.

World trade and developing countries
Causes of economic underdevelopment. Economic underdevelopment and economic dependence. International trade and developing countries. Unilateral sources of aid: AID - Agency for International Development, the Export-Import Bank, OECD countries.

The position and role of free trade in the changing of the world - the problem of protectionism
From mercantilism to free trade and back. Protectionism and freedom of trade in Europe.

Regional approach to free trade
Regional economic integration-methods and approaches. Methods and forms of regional integration. Customs union. Some important economic and political integrations.

Problems of debts in the international community
Models of the capital movement. Problems of capital drain.

Cognitive Skills:

Knowledge and understanding

After successfully completing the course, students will be able to:

- define basic categories of international revenue law in the context of modern legal approaches;

- critically evaluate and recognise basic factors of the occurrence of international rvenue law relations;

- explain theoretical approaches and define differentiation criteria in solving individual international revenue law problems;

- explain the differences in the aforementioned approaches;

- indicate modern theories about determination of the scope of tax obligation;

- explain research methods that are the basis for original thinking and scientific research in international revenue law.

Application

After successfully completing the course, students will be able to:

- group and describe categories of international revenue law;

- understand the difference in revenue law approach in tax systems of different countries

- apply the knowledge about these different systems in the analysis of resolution of different tax-law problems in these systems;

- outline application of research methods.

Analysis

After successfully completing the course, students will be able to:

- categorise causes of the creation of individual solutions of international revenue law, relations within it and material effects that it produces;

- demonstrate causes of the occurrence of individual problems within international revenue law;

- analyse criteria for differentiating between national and international revenue law;

- compare the role of national tax-law system and comparative tax systems in different periods;

- analyse various theories about international revenue law.

Synthesis

After successfully completing the course, students will be able to:

- construct the connection between solutions in international revenue law with basic elements of tax law in general;

- propose a change of individual research methods for certain international revenue law phenomena;

- formulate causes of the occurrence of certain international revenue law phenomena;

- distribute the roles of various factors in the creation of certain international revenue law phenomena;

- form a plan for the application of a research method in the analysis of one or more international revenue law phenomena in a relevant modern country.

Practical and Generic Skills:

After successfullly mastering the course, students will be able to:

- publicly present learning outcomes;

- express themselves in a clear and structured manner while explaining their standpoints;

- develop communication skills;

- participate in team work.

Matching Assessments to Learning Outcomes:

- testing knowledge should enable testing of acquired learning outcomes within the course

- it is important taht learning outcomes form a basis of knowledge that will be tested and the manner in which these outcomes will be tested

- every outcome should be tested

Consultations schedule:

prof. dr. sc. Hrvoje Arbutina:
Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)
Location: Ćirilometodska 4, room 8
dr. sc. Irena Klemenčić:
Appointment by e-mail
Location: Ćirilometodska 4, room 45