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Basic Taxation and a sufficient knowledge of the English language
The course aims at teaching the principles of international taxation as envisaged in the OECD Model Convention and its Commentary
The classes will cover the OECD Model Convention on Income and on Capital and its Commentary
Oecd Model Convention on Income and on Capital, IBFD, 2013, and in particular the Introduction, the articles of the Model Convetion and the Commentary to articles 1, 2, 3, 4, 5, 7, 9, 10, 11, 12, 13 and 23
OECD Model Convention on Income and on Capital, IBFD, 2013
Ordinary classes
Oral examination