International Business TaxationDr. Daniël S. Smit LL.M.

Fiscal Institute Tilburg

Track: International Business Tax Economics

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What is international business taxation about…?

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Example 1: international double taxation

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Residence State A Source State B

Example 2: transfer pricing

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Research &

development

Example 3: Base Erosion & Profit Shifting

(BEPS)

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https://www.youtube.com/watch?v=10RxpVNlbTc

Background of International Business Taxation

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• 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?

Outline of International Business Taxation

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• 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

Outline of International Business Taxation

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• 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

International Business Tax Economics: For Whom?

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• 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

Outline of the Master program IBTE

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• 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

Staff

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• Senior and internationally-reputed lecturers

• Published in top academic journals and books

Career Prospects

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• 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

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

Break 18.15h till 19.30h

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Master’s fairCome to the Master’s fair (in Academia building) and get in contact with

companies, students, study advisors and program coordinators!

Admission & Application

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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/

Meet us

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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>

Questions?

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• I am happy to answer them

• For more information, see also:

www.tilburguniversity.edu/masters/ibte