Master International Business Taxation / track International Business Tax Economics April 2015
-
Upload
tilburg-university -
Category
Education
-
view
74 -
download
0
Transcript of Master International Business Taxation / track International Business Tax Economics April 2015
![Page 1: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/1.jpg)
International Business TaxationDr. Daniël S. Smit LL.M.
Fiscal Institute Tilburg
![Page 2: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/2.jpg)
Track: International Business Tax Economics
Fiscal Institute Tilburg
2
![Page 3: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/3.jpg)
What is international business taxation about…?
3
![Page 4: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/4.jpg)
Example 1: international double taxation
4
Residence State A Source State B
![Page 5: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/5.jpg)
Example 2: transfer pricing
5
Research &
development
![Page 6: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/6.jpg)
Example 3: Base Erosion & Profit Shifting
(BEPS)
6
https://www.youtube.com/watch?v=10RxpVNlbTc
![Page 7: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/7.jpg)
Background of International Business Taxation
Fiscal Institute Tilburg 7
• 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 EU, OECD and WTO impact the
taxation of international business?
• How does taxation influence decision-making processes at the
level of MNEs and governments?
![Page 8: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/8.jpg)
Outline of International Business Taxation
Fiscal Institute Tilburg 8
• Starts as of 1 September 2016
• Focus on business taxation of multinational enterprises
• One-year, international Master program taught in English
• For Bachelor graduates in Economics or Law
• Cooperation between TiSEM & TiLS
• Conceptual & inter-disciplinary
• Focus on:
• Tax systems and underlying principles applied worldwide
• Interaction between business taxation and other
disciplines in economics and law
![Page 9: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/9.jpg)
Outline of International Business Taxation
Fiscal Institute Tilburg 9
• Two tracks:
• International Business Tax Economics (IBTE)
• International Business Tax Law (IBTL)
• Graduates in IBTE will obtain MSc Degree
• Graduates in IBTL will obtain LL.M. Degree
![Page 10: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/10.jpg)
International Business Tax Economics: For Whom?
Fiscal Institute Tilburg 10
• 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
![Page 11: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/11.jpg)
Outline of the Master program IBTE
Fiscal Institute Tilburg 11
• Structure
• Five compulsory tax courses
• Two compulsory tax-related courses
• Choose 2 out of the following 3 courses:
– Financial Statement Analysis
– Advanced Financial Accounting
– Seminar Taxation
• Master thesis
![Page 12: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/12.jpg)
Staff
Fiscal Institute Tilburg 12
• Senior and internationally-reputed lecturers
• Published in top academic journals and books
![Page 13: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/13.jpg)
Career Prospects
Fiscal Institute Tilburg 13
• 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
![Page 14: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/14.jpg)
Student Career Center & TiSEM Career Services
Your career starts now!
We can help you with:
Study/Master choices, Career orientation,
Career & Application skills
We offer:
• Walk-in consultation for CV & letter of application
• Workshops (for example Talent management, LinkedIn)
• Individual support
• Career Mentor Program & Career Portal
More information:
tilburguniversity.edu/studentcareercenter
Visit us now:
On the Master’s Fair from 18.15h to 19.30h in the Academia Building
![Page 15: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/15.jpg)
Break 18.15h till 19.30h
15
Master’s fairCome to the Master’s fair (in Academia building) and get in contact with
companies, students, study advisors and program coordinators!
![Page 16: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/16.jpg)
Admission & Application
16
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/
![Page 17: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/17.jpg)
Meet us
17
Master student for a day
• Join a regular lecture with current Master's students
• Get in touch with other students
• Check out our campus, facilities and services
• For hbo and wo-bachelors from another university
Go to: <www.tilburguniversity.edu/education/Masters-student-for-
a-day-TiSEM>
Mail a student
Would you like to get in touch with one of our students?
Go to: <www.tilburguniversity.edu/masters/mailastudent-tisem>
![Page 18: Master International Business Taxation / track International Business Tax Economics April 2015](https://reader034.fdocuments.in/reader034/viewer/2022050818/55a54ef51a28ab62708b46d6/html5/thumbnails/18.jpg)
Questions?
Fiscal Institute Tilburg 18
• I am happy to answer them
• For more information, see also:
www.tilburguniversity.edu/masters/ibte