A retrospective view of the 'International Taxation' module in New York

Jun 12 2018
by Tarik Elamri

We had a module on International Taxation from the Executive M.B.L.-HSG program between 28th May – 2nd June 2018, hosted by the New York University School of Law (United States of America). The program was a mix of lectures of international tax law and the different tax jurisdictions multinational enterprises are confronted with.

On the first day, the co-chairman Prof. H. David Rosenbloom started with a general introduction and the goals of a Global Tax Policy. This was completed by an introduction to U.S. Taxation by Prof. Ruth Mason and a comparative Fiscal Federalism: from a US and EU Perspective presented by Prof. Ruth Mason and our second co-Chairman Prof. Dr. Alexander Rust. We finished this first day with a valuable wrap up.

On the second day, Prof. H. David Rosenbloom and Prof. John P. Steines presented our first lectures on U.S. Inbound and Outbound. These two lectures provided valuable insight on cross-border taxation, because significantly different U.S. tax rules can apply to the different types of transactions. Next, Prof. Alexander Rust gave us two intensive lectures on the OECD Model Convention and concluded the day with a wrap up of this second day.

On the third day, we started with a first lecture conducted by professor H. David Rosenbloom on U.S. Treaty Policy Scope followed by a lecture on U.S. Intercompany Pricing. Then, we had an interesting panel discussion on the current development in International Taxation.

Next, Dr. Altenburger, member of the Executive M.B.L.-HSG faculty, founder of ALTENBURGER LTD legal & tax, held a lecture on Fairness of the Tax System and we finished the day with a lecture by Prof. DDr. Georg W. Kofler, LL.M. on EU Directives. As the two previous days, Prof. Alexander Rust concluded the day by giving a wrap up to emphasize the key concepts learnt during this intensive day.

At the end of the third day, Dr. Altenburger kindly invited the entire class and all the faculty members to 'The Library at the Public Theatre' restaurant. The atmosphere was pleasant and friendly, and we enjoyed the place.

On the fourth day, Prof. Georg W. Kofler gave several lectures in the morning. He started with an introduction to EU Fundamental Freedoms (free movement of workers, freedom of establishment, freedom to provide services, free movement of capital), completed by a lecture on inbound restrictions. In the afternoon, Prof. Alexander Rust gave us a lecture on outbound restrictions within the EU and concluded the day early with a wrap up in order to give us the time for the preparation of our group work.

On the fifth day, Prof. Alexander Rust finished his lectures in the morning on outbound restrictions within the EU. Then we had two lectures on Tax Planning in general and in the US in particular, provided by Prof. Alexander Rust and Prof. Ruth Mason.

The last day of the program, we finished the week with the presentation of our group work. Personally, I enjoyed the lectures, which were conducted by our academic and practitioner professors, I gained more knowledge in the domestic and international tax law rules of the United States and EU and I have acquired knowledge of how to avoid double taxation and how to make use of beneficial tax regimes. As a person with a financial background, I could connect what we learnt to my professional experience and see the benefits in the near future.

Finally, I appreciated the professional organization of the week by Ms. Katharina Linhart which allowed us to have the best conditions for learning. I found it was great to be in the city of New York, a city which offers a lot of amazing attractions and I truly felt its energy and dynamism.