WU Executive Academy

Curriculum

Module Structure and Dates


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Program

Curriculum

Principles of Selected Tax Systems

  • Austrian / Belgian / Dutch / French / German / Indian / Swiss / US Tax Law
  • Tax Law of the Nordic Countries
  • Comparative Tax Policy

 

Controlled Foreign Corporation Legislation

  • International CFC Tendencies
  • German CFC Regulations
  • CFC, EU Law and Tax Treaty Law

 

Tax Law of the EU

  • Institutions and Legal Sources of EC Law
  • Tax Policies in the EU
  • EU and Indirect Taxation
  • EU State Aid Rules and Taxation
  • ECJ Case Law
  • Free Movement of Capital

 

Tax Treaty Law

  • Principles of Tax Treaty Law
  • Tax Treaty Negotiations / Developments
  • Triangular Cases
  • Australian / South American Tax Treaty Policy
  • Tax Treaties between Developed and Less Developed Countries
  • Partnerships under the law of Tax Treaties
  • Methods to Avoid Double Taxation
  • Permanent Establishments
  • Taxation of Entertainers and Athletes
  • Transfer Pricing

 

International Tax Planning

  • Tax Planning in France / Hungary / Japan / US

 

Tax Planning Tools and Specific Interpretation Issues

  • VAT Planning
  • Holding Companies and Tax Planning
  • Qualification Conflicts
  • Cross-Border Reorganizations
  • International Mergers & Acquisitions
  • Group Tax Planning
  • Financial Instruments

 

International Tax Policy

  • Tax Policy and Tax Planning in Europe
  • WTO and Tax Policy
  • Trends in EU Tax Law
  • Trends in Tax Treaty Policy

 

Master Thesis / Supplementary Courses

  • Tax Treaty Interpretation
  • Employment Income in Tax Treaty Law
  • Dual Residence
  • International Tax English
  • European Company Law
  • IAS and IFRS
  • Social Security Law

 

 

Module Structure and Dates

Please download the schedule of the part-time program 2007/2009 and full-time program 2008/2009.
Module Dates - Master of Law International Tax Law - Full Time/ Part Time