* The student has the capacity to identify current issues on the field of international taxation and provide solutions for the existing challenges, such as the avoidance of double taxation.
* The student is able to compare the different positions taken by States as regards the taxation of business activities and develop his/her own opinion on their alignment with the international standards.
* The student can assess the importance of double tax conventions as tools to avoid double taxation and their relation with the domestic legislation of states.
* The student is able to present his arguments in a structured manner and to engage in high level discussions with professionals of the field.
* The student has the knowledge and learning skills essential for the continuation of his Master Studies in International and European Tax Law.

This course focuses on providing the students with the knowledge to understand and assess the consequences of developing a business in a cross/border environment, dealing with issues of who should be taxed, on which amount and by whom, as well as with methods applied in practice to avoid the double taxation of income and legislations currently in place to combat the abusive use of double tax conventions. Furthermore, students will also discuss whether double tax conventions are indeed necessary and how should these documents be interpreted.

Michael Lang, Introduction to the Law of Double Tax Conventions, 2nd Edition, IBFD, Amsterdam

This course is in transition for the master Fiscal Economics.
See the Master Education and Examination Regulations for more information.

The following rule applies to master Fiscal Economics students who started the programme prior to academic year 2024-2025.
TRANSITIONAL REGULATION (TAX4010):
The master Fiscal Economics has been discontinued.
Courses of the Fiscal Economics master’s programme will continue to be offered until and including academic year 2024-2025 with exam opportunities running until and including 2025-2026.


PREREQUISITES:
* Introductory knowledge on principles of income taxation and taxation in a domestic setting.