All four sections of this course aim at bringing the students, who arrive with quite varying backgrounds in international tax law, up to the same advanced level for the substantive courses that follow. As the position of tax law in graduate school curricula varies enormously around the globe, it is important that students with different graduate training backgrounds in international tax law are given the opportunity to equalize their knowledge. The first part of the Fundamentals course is the ‘Introduction to international tax law’. It provides an overview of the basics of international tax jurisdiction and of (the relief of) juridical and economic double taxation. The second part of the Fundamentals course focuses on basic concepts of income taxation – another topic in respect of which students may have quite different backgrounds, as the taxation course(s) they have taken in their home country may be too focused on their particular domestic tax system to provide an adequate basis for the great many different aspects of (international) taxation that they will be dealing with in the Program. The third part of the course deals with tax accounting. Experience of the past years has shown that many students arrive with different tax accounting backgrounds due to divergences in the accounting principles adopted worldwide. This course will harmonize such divergences at a higher level. The fourth part of the course (Selected international issues of corporate taxation) aims at familiarizing students with the international dimensions of selected advanced corporate tax issues. As in the later courses various corporate tax aspects of international tax law are touched upon, it is important that students are familiar with the underlying concepts.
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