Keio University Syllabus and Timetable

INTERNATIONAL TAXATION(展開)

SubtitleLearn about the challenges related to international tax faced by multinational companies
Lecturer(s)OHIRA, YOICHI; GUALTIERI II, JAMES N.
Credit(s)2
Academic Year/Semester2024 Spring
Day/PeriodMon.3
CampusMita
Class FormatFace-to-face classes (conducted mainly in-person)
Registration Number76911
Faculty/Graduate SchoolLAW
Department/MajorLAW
Year Level3, 4
FieldLAW
Grade TypeThis item will appear when you log in (Keio ID required).
Course DescriptionThis course focuses on the international income taxation. All the lectures are performed in English.
K-Number FLP-LA-34303-212-05
Course AdministratorFaculty/Graduate SchoolFLPLAW
Department/MajorLALAW
Main Course NumberLevel3Third-year level coursework
Major Classification4Major Field Course
Minor Classification30Developmental - Public Law
Subject Type3Elective subject
Supplemental Course InformationClass Classification2Lecture
Class Format1Face-to-face classes (conducted mainly in-person)
Language of Instruction2English
Academic Discipline05Law 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.

Active Learning MethodsDescription

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Preparatory Study

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Course Plan

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Method of Evaluation

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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"

Lecturer's Comments to Students

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