Master International Business Taxation, track International Business Tax Economics 2014

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

Fiscal Institute Tilburg

Track: InternationalBusiness TaxEconomics

Fiscal Institute Tilburg

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Agenda

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

Background of International Business Taxation

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• 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

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

• 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 (business) economics and law

Outline of International Business Taxation

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• Two tracks• International Business Tax Economics (IBTE)

• 2 sub-tracks• IBTE & Accounting• IBTE & Intra-Jurisdictional Competition

• International Business Tax Law (IBTL)• 2 sub-tracks

• IBTL & International Business Organizations andStrategies

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

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Outline of International Business Taxation

Organizational chart can be depicted as follows

International Business Tax Economics: For Whom?

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• All Bachelors in business and economics

• 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 Economics

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

• Two sub-tracks• IBTE & Accounting• IBTE & Intra-Jurisdictional Competition

IBTE & Accounting

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Courses Number of ECTSSemester 1:Corporate Tax Structures 6Business Taxation 6Value Added Tax in Cross-Border Situations 6Business Taxation and Decision-MakingProcesses (IBTE version) 6Financial Statement Analysis 6

Semester 2:International and European Taxation 6Advanced Financial Accounting 6Master’s Thesis 18

Total: 60 ECTS

IBTE & Intra-Jurisdictional Competition

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Courses Number of ECTSSemester 1:Corporate Tax Structures 6Business Taxation 6Value Added Tax in Cross-Border Situations 6Business Taxation and Decision-MakingProcesses (IBTE version) 6Seminar Public Economics 6

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

Total: 60 ECTS

Staff

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

Career Prospects

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• International positions• Private sector

• MNEs• International accounting 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

Master’s student for a day

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Experience what it’s really like to study at Tilburg School of Economicsand Management:

• Join a lecture• Get in touch with other students• Check out our campus, facilities and services

For hbo students and wo students from other universities

More information and registration:www.tilburguniversity.edu/education/Masters-student-for-a-day-TISEM/

Career support

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Student Career Center and Alumni services

Guiding you in your career planning process:

• Career Advice• Career Workshops• Internships• TiSEM Career Mentor Program• Center of Entrepreneurhip

www.tilburguniversity.edu/careercenterwww.tilburguniversity.edu/alumni-tisem

For all students:• Enroll via Studielink

Non TiSEM students who want to enroll in a (Pre-)Master also need to:• Submit an application for admission

For more information go to:www.tilburguniversity.edu/education/masters-programmes/admissionprocedure/feb/

Admission & Application

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Questions?

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• I am happy to answer them.

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