Fundamentals of International Taxation of Individuals and Companies

15 credits

Reading list, Master's level, 2JS600

Course litterature autumn 2017

  • Ault, Hugh J.; Arnold, Brian J., Comparative income taxation: a structural analysis, 3. ed., Austin, Tex., Wolters Kluwer, cop. 2010Compulsory (You need this book at the very beginning of the course. The book is published as hardcopy and as paperback, the latter is less expensive!)
  • Materials on International, TP and EU Tax Law - edition 2016/2017, Volumes 1, 2 and 3, International Tax Center Leiden, International Tax Center Leiden, 2016/2017Compulsory (Materials on International, TP and EU Tax Law edition 2017/2018, Volumes A (International Tax Law), Volume B (Transfer Pricing) and Volume C (EU Tax Law), International Tax Center Leiden. - Volume A and B will be used during the fall. - Volume C will be used during the spring semester. - We will probably have to use the 2016/17 edition of Volume A.)
  • Berglund, Martin; Cejie, Katia, Basics of International Taxation, Iustus, 2014Compulsory (You need this book during the first course (A).)
  • Monsenego, Jérôme, Introduction to transfer pricing, [New ed.], Alphen aan den Rijn, Kluwer, 2015Compulsory
  • Swales, John M.; Feak, Christine B., Academic writing for graduate students: essential tasks and skills, 3., [rev. and expanded] ed., Ann Arbor, The University of Michigan Press, 2012Compulsory (Academic Writing for Graduate Students, John M. Swales and Christine B. Feak, third ed. 2012)
  • Additional material and articles will be provided on Studentportalen, Juridiska institutionen (Additional material and articles will be provided on Studentportalen)

Course literature 15/16

Course literature 15/16.

Check with the course director if you have questions about it

  • OECD Model Tax Convention on Income and on Capital, 15 July 2014 (available in pdf through the website of the law library), Juridiska institutionen, 2014Compulsory
  • United Nations Model Double Taxation Convention between Developed and Developing Countries, 2011 (available on the Internet), Juridiska institutionen, 2011Compulsory
  • Berglund, Martin; Cejie, Katia, Basics of International Taxation, Iustus, 2014Compulsory
  • Lang, Michael, Introduction to the law of double taxation conventions, Michael Lang, IBFD, 2nd Edition, 2013, Juridiska institutionen, 2013Compulsory
  • Monsenego, Jérôme, Introduction to transfer pricing, Jérôme Monsenego, Kluwer Law International, 2015, Juridiska institutionen, 2015Compulsory
  • Lang, Introduction to European Tax Law: Direct Taxation, Lang et al. (ed.), 3rd Edition, 2013, Juridiska institutionen, 2013Compulsory
  • Materials on International, TP and EU Tax Law - edition 2014/2015, International Tax Center Leiden, Juridiska institutionen, 2014/2015
  • Klaus Vogel on Double Taxation Conventions, Kluwer Law International, 4th Edition, 2015, Kluwer Law International, 2015
  • European Tax Law, Ben J.M. Terra, Peter J. Wattel, 6th Edition, Student Version, 2012, Juridiska institutionen, 2012
  • McDaniel, Paul R.; Repetti, James R.; Ring, Diane M., Introduction to United States international taxation, 6. ed., Alphen aan den Rijn, Kluwer Law International, 2014
  • Comparative Income Taxation - A Structural Analysis, Hugh J. Ault and Brian J. Arnold, Kluwer Law International, 3rd edition, 2010, Kluwer Law International, 2010

Literature autumn 16

  • Materials on International, TP and EU Tax Law - edition 2016/2017, Volumes 1, 2 and 3, International Tax Center Leiden, International Tax Center Leiden, 2016/2017Compulsory (Materials on International, TP and EU Tax Law - edition 2016/2017, Volumes 1, 2 and 3, International Tax Center Leiden (these three books will be available in September/October 2016; you will need them for the part B of the Master programme, not for the beginning of the part A. In case the books are not available for the last lectures and seminars of part A of the programme, we will provide you with print-outs of the material needed))
  • Lang, Michael, Introduction to the law of double taxation conventions, 2nd Edition, IBFD, 2013Compulsory
  • Monsenego, Jérôme, Introduction to transfer pricing, Jérôme Monsenego, Kluwer Law International, 2015, Juridiska institutionen, 2015Compulsory (Introduction to transfer pricing, Jérôme Monsenego, Kluwer Law International, 2015)
  • Berglund, Martin & Cejie, Katia, Basics of International Taxation - From a Methodological Point of View, Juridiska institutionenCompulsory (Basics of International Taxation - From a Methodological Point of View, Martin Berglund and Katia Cejie, Iustus Förlag, 2014)
  • Helminen, Marjaana, EU tax law: direct taxation, 4. ed., Amsterdam, IBFD, cop. 2015Compulsory (EU Tax Law - Direct Taxation 2015 edition, Marjaana Helminen, IBFD, 2015)
  • Lang, Michael et al., Introduction to European tax law on direct taxation, 4. ed., Wien, Linde, cop. 2016 (Introduction to European Tax Law on Direct Taxation, Lang et al. (ed.), 4th Edition, 2016)
  • Terra, Ben J.M.; Wattel, Peter J., European Tax Law, 6th Edition, Student Version, ?, 2012 (European Tax Law, Ben J.M. Terra, Peter J. Wattel, 6th Edition, Student Version, 2012)
  • McDaniel, Paul R.; Repetti, James R.; Ring, Diane M., Introduction to United States international taxation, 6. ed., Alphen aan den Rijn, Kluwer Law International, 2014 (Introduction to United States international taxation, James R. Repetti, Diane M. Ring, and Paul McDaniel, Kluwer Law International, 6th Edition, 2014)
  • Klaus Vogel on Double Taxation Conventions, Kluwer Law International, 4th Edition, 2015, Kluwer Law International, 2015 (Klaus Vogel on Double Taxation Conventions, Kluwer Law International, 4th Edition, 2015 (the book is very expensive but can be read at the Law Library))
  • Comparative Income Taxation - A Structural Analysis, Hugh J. Ault and Brian J. Arnold, Kluwer Law International, 3rd edition, 2010, Kluwer Law International, 2010 (Comparative Income Taxation - A Structural Analysis, Hugh J. Ault and Brian J. Arnold, Kluwer Law International, 3rd edition, 2010)

* Compulsory

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