Master of International Corporate Tax Law – (M.Sc.)

Contents

Advanced European and Comparative Direct Tax Law (15 hp)
Over the past years, the implications of EU on the tax law area has increased rapidly and for companies, operating in Europe or moving into the European market, it is important to have a strategy in order to deal with EU law related risks and opportunities. The fundamental freedoms, the EU Directives and the state aid rules hold implications both as regard regards to the possibility to reclaim tax that has been unlawfully charged and in terms of planning strategic international establishments and reorganizations. These are all aspects dealt with in this course.

Advanced European and Comparative Value Added Tax Law (15 hp)
Tax law issues related to Value added Tax (VAT) are of relevance in almost all transactions of a business that are active on an international arena. Given the comprehensive harmonization work in the area of Value Added Taxes, it is one of the most complex and interesting areas that holds several challenges from a strategic perspective. The clear EU focus of this course is further strengthened by a comparative perspective focusing on the main differences and challenges related to the main consumption tax systems outside EU.

The Role of Tax Treaties in a Globalized World (7,5 hp)
When dealing with international corporate taxation, an in depth understanding of the complexity of the tax treaty network is essential. This holds especially for problems related to interpretation and application of treaties, collisions of norms and information exchange. In addition to this, the challenges associated to the mutual agreement procedure is also dealt with in this course.

Advanced Course in Transfer Pricing (7,5 hp)
Transfer Pricing is commonly perceived as the main international tax problem as it is concerned with ensuring that prices charges between associated organizations established in different countries for the transfer of goods, services and intangible properties are set correctly. Having a high level of knowledge in this ever-expanding field is therefore extremely important for lawyers, accountants and economists dealing with tax aspects of international business structures and transactions.