(Inter)national Tax Planning and Policy

Description

The minor ‘(Inter)national tax planning and policy’ bridges the gap between technical tax law expertise and the broader societal, economic, and political dimensions of taxation. For tax law students, it provides the essential non-black letter knowledge needed to understand how tax rules function in practice: the economic incentives behind tax laws, the political forces shaping policy, and the administrative realities of enforcement. For non-tax students, it offers an accessible yet rigorous introduction to taxation, equipping them with foundational legal and fiscal knowledge that is increasingly valuable in fields like public policy, economics, governance, and international affairs. By combining legal, economic, and policy perspectives, this minor prepares students from all backgrounds to engage with taxation as a powerful tool of governance, business strategy, and social policy, ensuring they develop a skill set that is both highly relevant and in-demand across multiple career paths.

Building on this multidisciplinary foundation, the minor explores the key forces shaping modern taxation, from corporate boardrooms to global governance. Students will examine how businesses and individuals navigate tax systems, focusing on tax avoidance strategies, policy responses, and the ethical debates surrounding tax planning. The program also delves into the role of taxation in international relations and diplomacy, analysing how governments cooperate and compete through tax policy in an era of globalization and digitalization.

By comparing different tax systems and assessing their economic and societal impacts, students will gain a deeper understanding of how tax policy decisions influence investment, inequality, and economic growth. This minor does not just teach what tax laws are but also how they are shaped, applied, and contested in practice, equipping students with the skills needed to engage in tax debates at the highest levels—whether in law, government, business, or international organizations. Accordingly, students receive training in foundational research competencies in several academic disciplines as well as collaboration and team-work skills. Students will apply these skills to real-world case-studies during tutorials and in panel discussions with tax experts from the public and private sector, by pursuing individual and group assignments, and by participating in negotiations and classroom debates.

Audience

The minor offers a state-of-the-art programme for career-oriented students from all academic backgrounds, with no prior knowledge of tax law required.

It provides a competitive advantage to tax law students seeking a career in tax consultancy, litigation, or public administration. Success in these fields now requires not only legal knowledge but also an understanding of the political, economic, and social factors influencing taxation. This minor will enable them to analyse policy discussions, navigate the interests of governments and businesses in tax decisions, and develop critical perspectives that set them apart in consultancy, government, and legal roles.

It also enhances the career prospects of students from other disciplines, including public administration, international relations, economics, sociology, anthropology, and related fields. As tax policy is today at the heart of public governance, business strategy, and economic decision-making, this minor helps students to develop the necessary knowledge and skills for roles in government, consultancy, and international organizations where tax expertise is increasingly valued. The minor is taught in English and accommodates foreign (exchange) students.

Programme

The programme consists of six courses with a total study load of 30 EC spread over two blocks in the Fall semester.

Foundational track (semester 1, block 1)

• International Tax Law: Globalization and Digitalization

• General Understanding of Comparative Tax Law

• Economic Analysis of Tax Policy

Advanced track (semester 1, block 2)

• Tax in the Boardroom

• Taxing Global Wealth

• Tax Governance and Diplomacy

Given the structure of the program, preference is given to students who enrol for the full minor of 30 EC. The three courses of the second block build on the first block. If a student can fill a maximum of 15 EC elective space, the student must therefore take the three courses of the first block.

Location

Teaching is conducted at the Faculty of Law in Leiden.

Registration

Students from Leiden University, Erasmus University and TU Delft can register for this minor from 15 May 2025 at 13:00 hrs via EduXchange.

Other students can apply by following these 5 steps from 15 May 2025 at 13:00 hrs.

The schedule of this minor is not yet known.

Admission requirements

Prospective students are recommended to have completed at least one year of university education. Proficiency in English both verbal and written, is expected.

Questions?

If you have any questions, please do not hesitate and send an email to: belastingrecht@law.leidenuniv.nl