|Study location||Netherlands, Maastricht|
|Type||Summer Course, full-time|
|Nominal duration||1 week - intensive|
|Tuition fee||€998 per programme|
Postgraduate diploma (or higher)
This executive course is designed for tax professionals seeking an update on recent developments on international and European taxation.
The entry qualification documents are accepted in the following languages: English.
Often you can get a suitable transcript from your school. If this is not the case, you will need official translations along with verified copies of the original.
International and European tax reform of the last ten years displays the first major changes to international taxation over the last century. The reform is an effort to catch up with economic developments such as digitalization, globalization, migrations and internationalization of the tax laws and accounting provisions, tax avoidance and tax evasion, amongst others. While the OECD claims that the peace of tax reform has slowed across most leading economies, its implementation has brought new policies, concepts, approaches, actors and challenges. In an attempt to give an expert view of the reform and challenges of the new tax era, the academic staff of the Maastricht Centre for Taxation opens its doors to the summer tax school, presenting a series of top lectures enabling tax professionals to have an expert and critical view on some of the most up to date issues and developments on direct and indirect international taxation.
This executive course is designed for tax professionals seeking an update on recent developments on international and European taxation. The content includes 3 main topics, as follows:
Day 1: Indirect taxation
• The EU VAT Treatment of Shares and Other Securities
• EU VAT in International Supply Chains
• Transfer Pricing and EU VAT
Day 2 and 3: International Taxation
• Legislative Proposals and Brexit-Developments
• New Case Law in Regard of Tax Treaties
• International Tax Reform (Pillar 1 & 2), European State Aid and Transfer Pricing: Principles on Determination of Taxable Income Revised?
• BEPS Implementation in Latin American Countries or Taxation of the Digitalized Economy
• Recent Tax Treaty and Case Law Developments on Royalties, Services, Technical Services and Technical Assistance
• Comparative Analysis of The Principal Purpose Test (PPT) in Tax Treaties
Day 4 and 5: European taxation
• EU Law Consequences of Pillar 2 Proposals
• Group Relief for Losses under EU Law
• Group Financing and Reasons to Neglect such Transactions under TP Rules
• State Aid in general (‘The Concept of Fiscal State Aid’ and ‘State Aid Procedure and Recovery of Tax Benefits’).
• Abuse in European and International Taxation
• Digital economy in European and International Taxation
• Art. 6 ECHR and information obligations
Course Duration and Dates This is a one week course running from the 22nd of June until the 26th of June, 2020
To give tax professionals (lawyers, accountants, economists, etc.), as well as bachelor students (Law & Economics) an insight into the most updated issues faced on tax matters at the global and European level.
To enable a comprehensive and practical understanding of recent legal developments, its concepts, institutions, provisions and challenges in the field of direct and indirect taxation at the European and Global levels.
To facilitate the effective and expert use of new concepts and new tax approaches in the practice of taxation.
Ad van Doesum
Hans van den Hurk
Knowledge or experience in taxation
A good command of the English language
Academic articles, book chapters and tax law in the fields of study
This course will provide a series of top lectures. Workshops will provide more depth on EU VAT and State Aid.
Computer test, if required by the participant