llm international business tax law - tilburg university - 10 november 2016

International Business Tax LawProf.dr. Daniel S. Smit LL.M.Fiscal Institute Tilburg

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Agenda

Fiscal Institute Tilburg

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

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Background of International Business Taxation


• Increasing globalization of economies• Increasing cross-border trade and investments by multinational enterprises (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 foreign business

investments or to bring foreign investments home?• How do organizations like G-20, EU, OECD and WTO impact the

taxation of international business?• How does taxation influence decision-making processes at the level of

MNEs and governments?

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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• 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

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Outline of International Business Taxation


• Two tracks• International Business Tax Law (IBTL)

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

• International Business Tax Economics (IBTE)• Graduates in IBTL will obtain LL.M. Degree• Graduates in IBTE will obtain MSc Degree

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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

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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

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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-Making Processes (IBTL version) 6International Business Law I 6 Semester 2:International and European Taxation 6International Company Law 6Master’s Thesis 18 Total: 60 ECTS

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IBTL & Globalization


Courses Number of ECTSSemester 1:Corporate Tax Structures 6Business Taxation 6Value Added Tax in Cross-Border Situations 6Business Taxation and Decision-Making Processes (IBTL version) 6Master’s Thesis 6 Semester 2:International and European Taxation 6Trade and WTO Law 6Advanced EU Competition Law 6Master’s Thesis 12 Total: 60 ECTS

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Credentials


Master’s Thesis Awards

• Winner of CFE Award Albert J. Rädler Medal 2015 (best thesis on European Taxation awarded by the Confédération Fiscale Européenne (CFE)):

• Bawono Kristiaji (Indonesia)• “Incentives and Disincentives of Profit Shifting in Developing

Countries” • IBTE student 2014-2015

• Winner of Dutch NOB/LOF tax thesis prize 2016:

• Philippe Heeren (Belgium)• “Sustainability of the Arm ‘s Length Principle as the Basis

for International Income Allocalion in a Digitalising Economy”

• IBTL student 2014-2015

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Staff


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

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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

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Career Prospects


• Examples of employers of alumni• Corporate tax consultant at Deloitte, Antwerp (Belgium)• Junior tax associate at Baker & McKenzie, Amsterdam (NL)• Transfer pricing group/Russian desk KPMG Meijburg & Co, Eindhoven

(NL)• Associate at Law Square, Brussels (Belgium)• Junior legal assistant at Corporate Secretarial Services department of

Vistra Corporate Services EOOD, Sofia (Bulgaria)• Law firm in Luxembourg• Service line enablement manager tax at the business development

department at EY, Brussels (Belgium)• International tax department at EY, Luxembourg• Consultant transfer pricing and operational model effectiveness at EY,

Rotterdam (NL)• Transfer pricing department at Deloitte

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Career Prospects


• Examples of employers of alumni (continued)• Indirect tax assistant at KPMG, London (UK)• Analyst international corporate income tax at Deloitte, Rotterdam (NL)• Research master in International Economic Law, China • Assistant manager of transfer pricing unit at KPMG, Indonesia• Junior tax advisor at Mazars, Eindhoven (NL)• Tax litigation team at Laga law firm, Brussels (Belgium)• International tax consultant at EY, Milan (Italy)

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Not studying at Tilburg University yet and you want to enroll in a (Pre-)Master


• Submit an application for admission

• For more information go to:

• https://www.tilburguniversity.edu/education/masters-programmes/international-business-tax-law/admission-application/

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Questions?


• I am happy to answer them.

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

llm international business tax law - tilburg university - 10 november 2016

Education