International Tax Law

URL study guide

https://studiegids.vu.nl/en/courses/2025-2026/R_Int.tax.l

Course Objective

Students that have graduated for this course:Have a structured understanding of the following key concepts, systems and principles of (international) taxation and their interaction: financial flows, flow of goods & services, at arm’s length principle, transfer pricing, national corporate income tax systems, European tax law, VAT and double tax treaties.Understand the impact of taxation on international business / doing business in a cross-border context.Are able to identify elements in international business structures that may have a tax angle to consider.Are able to form a well-founded opinion about existing controversies (such as BEPS) currently subject of public tax debates using their understanding of the basic concepts and their interaction.Are able to speak and understand the tax lingo used by tax related stakeholders, such as tax advisors, tax departments and tax authorities, helping students to effectively communicate with such stakeholders.Have the background knowledge and the confidence to pursue specific international tax enquiries independently.

Course Content

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.

Teaching Methods

For most of the combined courses and tutorials, students will have to prepare cases concerning cross-border activities in which the acquired knowledge should be applied. During the combined courses and tutorials, students will be asked to present their analysis of the cases and students are expected to participate actively and critically in discussions on the subjects treated.

Method of Assessment

Grades will be based on an open book exam. The test consists of case studies, which are comparable to the cases discussed during the course and are open in nature. The exam may contain one or more short essay questions.

Literature

Brian J. Arnold, International Tax Primer, 5th Edition, 2023 Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer (eds.), Introduction to European Tax Law on Direct Taxation, 7th edition, Wien: Linde Verlag, 2022 Klaus-Dieter Borchardt, The ABC of European Union Law, free download via: The ABC of EU law
- Publications Office of the EU (europa.eu) A. van Doesum & F. Nellen, VAT in a Day, Third Edition, 2021, Available at SSRN: https://ssrn.com/abstract=3867201 Additional or optional literature will be published on Canvas

Target Audience

In addition to IBL students, the course is also available for:Students from other universities/faculties Exchange students Contract students (students who pay for one course)Courses from a master at the faculty can only be taken as a secondary course if you have a diploma that gives access to the relevant master/specialization and if you are enrolled in a master.

Entry Requirements

Students participating in this course should have obtained a Bachelor’s degree in academic higher education (WO). Knowledge about economics and business administration is preferred, but not required. As such, a degree in finance, economics, business administration or law is preferred, but students with other backgrounds are also encouraged to apply.

Recommended background knowledge

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.