Prospectus

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International Tax Law (Advanced programme)

Master

THE MASTER OF ADVANCED STUDIES IN INTERNATIONAL TAX LAW has been designed to provide in depth training for lawyers and economists who are interested in expanding their knowledge of the theory and practice of international tax law. The Program is aimed at university graduates whose studies included at least one substantive tax course. Candidates will have recently graduated from law school (or obtained a master’s degree in economics or business) or will expect to do so before the courses start. Alternatively, they may already have obtained a few years experience in tax practice after their graduation (with a law or accounting firm, or in a Ministry of Finance or Revenue Service) or in teaching or research at a graduate institution.

http://www.itc-leiden.nl/en/amp-1:-adv--studies-in-international-tax-law

Fall Term

Course EC Semester 1 Semester 2

Compulsory courses
Fundamentals of International Tax Law 5
Tax Treaties 18
Customs Duties & Excise Taxes 1

Spring Term

Course EC Semester 1 Semester 2

Compulsory courses
Transfer Pricing Rules in International Taxation 6
Basics EU Tax Law 4
International Estate & Trust Taxation 2
Corporate International Tax Planning 2
Adv LLM Papers 10

Elective A (students must choose between one of the following two courses)
Advanced EU Tax Law 4
US Domestic Tax Law 4

Elective B (students must choose between one of the following two courses)
Value-Added Tax Law 4
Advanced Transfer Pricing 4

Elective C (students must choose between one of the following two courses)
US International Tax Law 4
Fiscal State Aid 10