CREDITS 2 (LV) 3 (ECTS) - 30 Contact Hours
The aim of this course is to provide a student with a basic understanding of the international taxation. The course will outline the principles of taxation both national and cross-border levels, discover international environment of taxation and main consideration points for MNEs doing global business around the globe from the tax perspective.
Upon completion of the course students will have understanding on various tax sources, namely international treaties, official documentation from Governmental, and non-Governmental organisations (e.g. IMF, OECD), as well as European institutions, and tax literature.
- Teacher: Jūlija Sauša