The Master International Business Tax Law is not bound by one jurisdiction, but offers a global view on the existing tax systems. Students are given the opportunity to reflect on taxation systems and are able to solve taxation problems in the future. Multinational corporations, intergovernmental institutions and the public sector are in need for students with this kind of specific knowledge. This master has the goal to equip students with the advanced tools that are needed to understand and manage the complex problems facing companies and governments in the field of international business taxation. Students acquire in-depth knowledge in the key areas of international business tax law and will be well-prepared to improve the decision-making processes in the field of international business taxation.
To reach these goals the International Business Tax Law program offers a multi-disciplinary approach which should ensure the student of understanding the full range of legal and economic tax aspects of corporate organizations and international business transactions. The integration of theory and practice offers the students a legal education grounded in theory and a great amount of practical knowledge and experience. The program consists of five compulsory courses (30 ECTS), two compulsory tax-related courses (12 ECTS) and the Master’s thesis (18 ECTS). The compulsory courses are Business Taxation, Business Taxation and Decision-Making Processes, Corporate Tax Structures, Value-Added Tax in Cross-Border Situations and International and European Taxation. The compulsory tax-related courses are offered in sub-tracks.
Two separate sub-tracks are offered in order to choose a specialization. The first sub-track is International Business Organizations and Strategies. This sub-track is for students that are interested in legal topics in the field of international business law, such as joint ventures, M&A transactions, venture capital deals and investment funds. The courses offered in this sub-track are International Business Law I and International Company Law.
The second sub-track is Globalization. This sub-track is for students that are interested in the global economy and the international economic integration. The courses offered in this sub-track are Trade and WTO Law and Advanced EU Competition Law.