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International Tax Law: EU Tax Law

Degree type
certificate
Language of education
English
Duration
7 weeks
Tuition fee EU/EEA
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Tuition fee Non EU/EEA
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Education type
Fulltime
Start of program
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Application deadline
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Accreditations
Netherlands Government
Type of institution
Research University
City
Leiden

Program description

Introduction to European Union institutions, instruments and law;

Brief introduction to European Union institutions, instruments and law; in-depth discussion of the EU Parent-Subsidiary, Merger, Interest & Royalties, and Savings Directives; attempts to harmonize (company) income tax rules on cross border income; case law of the European Court of Justice (ECJ) on application on the free movement and nondiscrimination provisions of the Treaty on the Functioning of the European Union (TFEU) to cross-border (company) income tax issues. The TFEU's rules on state aid are analyzed along with the EU Code of Conduct on harmful tax practices. The latter subject is also reviewed from the OECD perspective. Furthermore insight is provided in the considerations on the side of Governments in shaping their international tax policy through domestic tax law and tax treaties. As the impact of the harmonisation of income taxation within the European Union is felt worldwide, this course is equally important for students from non-EU countries.

Admission requirements

Previous education

Degree in law accounting, economics, business administration or related subject. See www.mastersinleiden.nl

Professional experience

Advisable.

Knowledge minimum

See www.mastersinleiden.nl/programmes/llm_adv_international_tax_law.jsp and www.itc-leiden.nl

Language requirements

IELTS overall band: 7, TOEFL paper based: 600, TOEFL computer based: 250, TOEFL internet based: 100

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