This course is included in the optional studies of the Bachelor of Laws degree and the Master of Laws degree.
Registration onto this course is open to all students from the Bachelor of Laws programme and the Finnish Master of Laws programme, all students pursuing doctoral studies and those on the MICL or IBL programme, as well as to exchange students, and to students with the right to complete minor subject studies or the right to complete non-degree studies at the Faculty of Law.
Apply for a right to complete minor subject studies or for the right to complete non-degree studies at the Faculty of Law here: https://guide.student.helsinki.fi/en/article/optional-studies-law and https://www.helsinki.fi/en/faculty-of-law/admissions/apply-to-the-faculty-of-law.
Huom. kuulustelun voivat suorittaa vain ne opiskelijat, jotka ilmoittautuivat, mahtuivat mukaan ja osallistuivat luentokurssille jo aiemmin.
NB! The exam can be completed only by those students who already registered, were accepted onto and participated in the lecture course.
Subject studies in financial law are required for the Finnish degree students before registration. Earlier studies in tax law either abroad or in Finland are required also for foreign students.
The purpose of the course is to give a good knowledge of the international tax law norms of the Finnish international tax law, tax treaties and EU tax law in relation to direct taxes. The student should be able to find and use the necessary information in order to solve complicated international tax law issues.
After the first lecture teaching will take place in the premises of different law firms.
Lectures, seminars and case studies in Finnish international tax law, tax treaties and EU tax law.
The course includes lectures, case studies, seminars and excursions. The course is followed by a written exam in the exam aquarium (tenttiakvaario) based on the compulsory course book.
— Helminen, Marjaana: Finnish International Taxation, TalentumFokus, online (the whole book) or Helminen, Marjaana: Kansainvälinen verotus, TalentumFokus, online, chapters 6–12 and 19;
— Helminen, Marjaana: EU Tax Law - Direct Taxation, IBFD (2018 or 2019) or Helminen, Marjaana: EU-vero-oikeus - välitön verotus, Talentum (2018).
A maximum of 20 students will be accepted onto the course based on the order of registration.
Lectures, seminars and case studies in Finnish international tax law, tax treaties and EU tax law. Exam in aquarium.