International Tax Law - Period 2

Business & Economics Program
Amsterdam, Netherlands

Dates: mid Aug 2025 - early Jun 2026

Business & Economics

International Tax Law - Period 2

International Tax Law - Period 2 Course Overview

OVERVIEW

CEA CAPA Partner Institution: Vrije Universiteit Amsterdam
Location: Amsterdam, Netherlands
Primary Subject Area: Law
Instruction in: English
Course Code: R_Int.tax.l
Transcript Source: Partner Institution
Course Details: Level 400
Recommended Semester Credits: 3
Contact Hours: 84
Prerequisites: Students participating in this course should have obtained a Bachelor's degree in academic higher education (WO). Knowledge about law, economics and/or business administration is preferred, but not required. A degree in law, finance, economics, or business administration is preferred, but students with other backgrounds are also encouraged to apply.

DESCRIPTION

This course discusses the principles and mechanisms of international (direct) taxation of companies, the contents and effects of EU corporate tax directives and the impact of EU case law on the tax systems of EU Member States. The emphasis is on concepts rather than on technical details. The perspective is multilateral (mainly OECD and EU) rather than domestic, although examples of approaches and systems of various OECD Member States will be given. Furthermore, there is a course on VAT and custom duties in relation to international trade.

Vrije Universiteit Amsterdam (VU Amsterdam) awards credits based on the ECTS system. Contact hours listed under a course description may vary due to the combination of lecture-based and independent work required for each course therefore, CEA's recommended credits are based on the ECTS credits assigned by VU Amsterdam. 1 ECTS equals 28 contact hours assigned by VU Amsterdam.


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