What we call international tax law is actually a mix of domestic law, treaty law and soft-law initiatives and this programme offers you the insight and skills you need to deal with this complex area.
The growing globalization of the world economy brings with it a growing demand for international tax law specialists who have a thorough understanding of the underlying principles, who are familiar with the policy perspectives of countries at differing stages of development and who are aware of the practical implications of the law. The University of Amsterdam has joined forces with IBFD, an internationally renowned tax research institute, to meet that demand.
€ 19000 / hele opleiding
€ 19000 / hele opleiding
Major themes of the programme include:
* Evaluating the tax policy choices made by states, particularly in the context of cross-border structures and the flow of capital, income and persons;
* Examining the interaction among the various forces that shape international tax law - domestic law, bilateral treaties, multinational agreements, inter-governmental organizations, case law and academic writing.
Highlights of this programme are:
* Core teaching staff drawn from the University of Amsterdam and IBFD
* Guest lecturers from a wide range of countries and backgrounds
* Small class of selected students
* Active involvement of IBFD and access to IBFD resources
* Networking opportunities
The programme also includes components that allow you to delve into selected issues in depth and, at the same time, develop your professional skills, such as:
* A moot court in which you present both written and oral pleadings;
* A mock tax treaty negotiation, carried out in small teams over a period of several months under the guidance of a mentor with extensive experience of tax treaty negotiations.
Through classroom discussions and presentations students will learn to form and defend their own opinion on both the current international tax order and proposals and possibilities for change. Advance preparation will generally be required; the small class size will allow lively debate. One session per week will be available for events outside the regular curriculum, e.g. a specialised guest speaker, a role-play session or case study, or a visit to a specialist or institution of interest.
The programme is taught fully in English.
Throughout the world there is an urgent need for professionals with a thorough understanding of international tax law. The two main branches of the profession are tax advisory and industry on the one hand, and government on the other. Other possibilities include the judiciary, inter-governmental organisations such as the OECD and United Nations, and academia. This programme also provides an ideal basis from which to embark on a PhD.
A fundamental premise is that a proper understanding of the area of international tax law requires studying both the “big picture” and the technicalities.