International Tax Planning

During the last two decades tax practice has become increasingly international. This course provides a survey of basic techniques employed in international tax planning. It covers basic tax planning techniques for multinational groups, with insights in the domestic legislation of major economies and case law on the subject. Supply chain management structures are discussed, taking into account the basic principles of domestic legislations and their interaction with tax treaties. It provides detailed analyses of acquisition techniques, with a special focus on private equity and venture capital. The course also deals with the tax treatment of derivatives and other financial instruments often used in practice and it covers in general terms the accounting issues arising in relation to the above-mentioned subjects. By the end of the course students have gained a thorough knowledge of the principles underlying international tax planning, how to apply them in practice and what issues must be taken into account when developing or examining tax planning structures.