Course description

Tax Law, Advanced

Introduction

Enterprises are more and more often involved in cross border transaction and they have to comply with both national and international tax issues. Hence, international tax law is becoming more and more important and it is almost impossible to deal with tax issues without having good knowledge of fundamental principles in international tax law. This course will give you the necessary knowledge to identify and analyze the key international tax issues an enterprise may be involved in.

Course content

  • Residence taxation
  • Exit taxation and immigration 
  • Unilateral rules for avoidance of double taxation
  • CFC taxation 
  • Tax treaties
  • Transfer pricing
  • Domestic and international anti-avoidance rules
  • European Economic Area (EEA) law
  • International tax planning

Learning outcome knowledge

Students will achieve thorough knowledge of tax agreements, including the relationship between national tax law and tax agreements. Further, students will achieve good understanding of transfer pricing rules and the Four Freedom rules and the state aid rules in the European Economic Area (EEA) Agreement.

Exam organisation

  • Written exam: 100%