26 11-2014 information meeting master programs ibtl-tls

International Business TaxationProf. Dr Eric C.C.M. Kemmeren

Fiscal Institute Tilburg

Track: InternationalBusiness Tax Law

Fiscal Institute Tilburg

26-11-2014 2

Agenda

Fiscal Institute Tilburg 26-11-2014 3

• Background• Outline International Business Taxation• International Business Tax Law: for whom?• Program International Business Tax Law• Staff• Career prospects• Questions?

Background of International Business Taxation


• Increasing globalization of economies• Increasing cross-border trade and investments by multinationalenterprises (MNEs)

• Raise theoretical, political and practical questions• How to avoid double taxation and to ensure single taxation?• To what extent is the use of tax havens allowed and desirable?• How should be assessed tax incentives to attract foreignbusiness investments or to bring foreign investments home?• How do organizations like G-20, EU, OECD and WTO impactthe taxation of international business?• How does taxation influence decision-making processes at thelevel of MNEs and governments?

Outline of International Business Taxation


• Started on 1 September 2013• Focus on business taxation of multinational enterprises• One-year, international Master program taught in English• For Bachelor graduates in Law and (Business) Economics

• International student body• Cooperation between TiSEM & TLS• Conceptual & inter-disciplinary

• Focus on:• Tax systems and underlying principles applied worldwide• Interaction between business taxation and other

disciplines in law and (business) economics



• Two tracks• International Business Tax Law (IBTL)

• 2 sub-tracks• IBTL & International Business Organizations and

Strategies• IBTL & Globalization

• International Business Tax Economics (IBTE)• 2 sub-tracks

• IBTE & Accounting• IBTE & Intra-Jurisdictional Competition

• Graduates in IBTL will obtain LL.M. Degree• Graduates in IBTE will obtain MSc Degree



Organizational chart can be depicted as follows

International Business Tax Law: For Whom?


• All Bachelors in law

• From all over the world

• No tax background required

• Internationally oriented students

• Ambition to gain knowledge in the fascinating and ever-evolving area of international business taxation

Program International Business Tax Law


• Structure• Five compulsory tax courses• Two compulsory tax-related courses• Master thesis

• Two sub-tracks• IBTL & International Business Organizations and Strategies• IBTL & Globalization

IBTL & Business Organizations and Strategies


Courses Number of ECTSSemester 1:Corporate Tax Structures 6Business Taxation 6Value Added Tax in Cross-Border Situations 6Business Taxation and Decision-MakingProcesses (IBTL version) 6International Business Law I 6

Semester 2:International and European Taxation 6International Company Law 6Master’s Thesis 18

Total: 60 ECTS

IBTL & Globalization


Courses Number of ECTSSemester 1:Corporate Tax Structures 6Business Taxation 6Value Added Tax in Cross-Border Situations 6Business Taxation and Decision-MakingProcesses (IBTL version) 6Master’s Thesis 6

Semester 2:International and European Taxation 6Trade and WTO Law 6State Aid and Public Procurement 6Master’s Thesis 12

Total: 60 ECTS

Staff


• Senior and internationally-reputed lecturers• Published in top academic journals and books

Career Prospects


• International positions• Private sector

• MNEs• International law firms• International tax consulting firms

• Public/non-profits sector• Ministries of Finance• Tax Administrations• EU, OECD, WTO

• Examples• Assistant international tax policy advisor• Assistant of international tax director/partner• Junior professional business tax advisor• Junior in-house tax counsel of large corporations• Junior academic researcher

Questions?


• I am happy to answer them.

• For more information, see also:http://www.tilburguniversity.edu/education/masters-programmes/international-business-tax-law/

Education

26 11-2014 information meeting master programs ibtl-tls