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INTERNATIONAL TAXATION(展開)
| Subtitle | Learn about the challenges related to international tax faced by multinational companies |
|---|---|
| Lecturer(s) | OHIRA, YOICHI; GUALTIERI II, JAMES N. |
| Credit(s) | 2 |
| Academic Year/Semester | 2024 Spring |
| Day/Period | Mon.3 |
| Campus | Mita |
| Class Format | Face-to-face classes (conducted mainly in-person) |
| Registration Number | 76911 |
| Faculty/Graduate School | LAW |
| Department/Major | LAW |
| Year Level | 3, 4 |
| Field | LAW |
| Grade Type | This item will appear when you log in (Keio ID required). |
| Course Description | This course focuses on the international income taxation. All the lectures are performed in English. |
| K-Number | FLP-LA-34303-212-05 |
| Course Administrator | Faculty/Graduate School | FLP | LAW |
|---|---|---|---|
| Department/Major | LA | LAW | |
| Main Course Number | Level | 3 | Third-year level coursework |
| Major Classification | 4 | Major Field Course | |
| Minor Classification | 30 | Developmental - Public Law | |
| Subject Type | 3 | Elective subject | |
| Supplemental Course Information | Class Classification | 2 | Lecture |
| Class Format | 1 | Face-to-face classes (conducted mainly in-person) | |
| Language of Instruction | 2 | English | |
| Academic Discipline | 05 | Law and related fields | |
Course Contents/Objectives/Teaching Method/Intended Learning Outcome
Study practical issues of international tax law, on the basis of case studies to deepen your knowledge. Develop a general understanding for business, tax strategy and controversy. We will also discuss indirect tax matters such as customs duty and VATs given the high profile of such taxes recently. The lectures will focus on learning how tax laws affect the daily opeations of multinational companies and how such companies overcome the handling of such complex tax laws around the world.
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Preparatory Study
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Course Plan
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Reference Books
Commentaries on the Articels of the Model Tax Convention
http://www.oecd.org/berlin/publikationen/43324465.pdf
World Customs Organization "WCO Guide to Customs Valuation and Transfer Pricing"
World Trade Organization "A handbook on the WTO Customs Valuation Agreement"
http://www.oecd.org/berlin/publikationen/43324465.pdf
World Customs Organization "WCO Guide to Customs Valuation and Transfer Pricing"
World Trade Organization "A handbook on the WTO Customs Valuation Agreement"
Lecturer's Comments to Students
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