Master International Business Taxation, track International Business Tax Economics

Information on International BusinessTaxation/Track: International Business TaxEconomics

19-03-2014

Prof. Dr Eric C.C.M. Kemmeren 1

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

Fiscal Institute Tilburg

Track: InternationalBusiness TaxEconomics

Fiscal Institute Tilburg

19-03-2014 2

Agenda

Fiscal Institute Tilburg 19-03-2014 3

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


19-03-2014


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 EU, OECD and WTO impact thetaxation 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 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 economics and law



• 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


19-03-2014




Organizational chart can be depicted as follows

International Business Tax Economics: For Whom?


• All Bachelors in 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


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

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


19-03-2014


IBTE & Accounting


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


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 and Trade 6Master’s Thesis 18

Total: 60 ECTS

Staff


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


19-03-2014


Career Prospects


• 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

Questions?


• I am happy to answer them.

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