Taxation and International Trade

Code:

MD145

Acronym:

TCT

Keywords
Classification	Keyword
OFICIAL	Law

Instance: 2016/2017 - 1S (since 19-09-2016 to 16-12-2016)

Active?	Yes
Course/CS Responsible:	Law

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
MD	19	Plano Oficial MD do ano letivo 2016	1	-	7,5	-

Teaching language

Suitable for English-speaking students

Objectives

The main objective of this course is to address in an integrated manner various issues revolving around international trade. Thus, it is intended that students interested in this area acquire a solid approach on the various perspectives (national and international, public and private, contractual and litigation-oriented) related to international transactions.

Learning outcomes and competences

After approval in this course students are expected to master the basic principles governing international transactions in their tax, contractual and dispute resolution components.

Working method

Presencial

Program

International taxation
1. Tax law in the XXIst century: new emerging concepts
2. Taxation of international trade: the positions of the European Union and the US
3. The impact of exchange of information on taxation of international trade
4. The influence of American regulation in the national tax systems at the international trade level
5. Science and technology at the service of taxpayers and tax administrations in the context of international trade
6. The importance of preferential tax and transfer pricing in international business transactions
7. The fiscal framework of international trade: the customs law and treaties on double taxation

International trade
1. The international framework of trade between states and the rules of the GATT / WTO system: trade policy instruments; fundamental provisions of the "GATT 94"; dispute resolution within the WTO.
2. International commercial contracts: characterization, main types and sources of regulation; the UNIDROIT Principles; the contract of international sales in particular; INCOTERMS.
3. International Commercial Arbitration: characterization, different types, major arbitral institutions; the UNCITRAL Model Law; international arbitration agreements: development, interpretation and implementation; arbitration of investment disputes: the ICSID Convention.

Mandatory literature

Medeiros Eduardo Raposo de 1937-; Economia internacional. ISBN: 972-8726-24-4
Pinheiro Luís de Lima 1956-; Direito comercial internacional. ISBN: 972-40-2651-5
Chuah Jason C. T.; Law of international trade. ISBN: 978-0-414-02325-3
Carr Indira; International trade law. ISBN: 978-0-415-65925-3
Murray Carole; Schmitthoff. ISBN: 978-0-414-04607-8
Baptista Luiz Olavo; Contratos internacionais. ISBN: 978-85-7721-121-0
Pinheiro Luís de Lima 1956-; Arbitragem transnacional. ISBN: 972-40-2522-5
Born Gary B.; International arbitration. ISBN: 978-90-411-4562-8
Blackaby Nigel; Redfern and Hunter on international arbitration. ISBN: 978-0-19-871425-5
Mota, Pedro Infante; O Sistema GATT/OMC - Introdução Histórica e Princípios Fundamentais, Almedina, 2005

Teaching methods and learning activities

The teaching method will mainly comprised of theoretical and practical classes: starting with a theoretical exposition of the teacher, and evolving later to a debate that foster the students’ capacity for constructive criticism and research on behalf of the students.

Evaluation Type

Evaluation with final exam

Assessment Components

Designation	Weight (%)
Exame	100,00
Total:	100,00

Calculation formula of final grade

The final mark is the same as the mark of the exam.