Program International Business Tax Law

The Master of Laws program International Business Tax Law gives students some freedom in selecting the courses students wish to take by offering two separate tracks:

If you are a current student in this Master’s program, then please check the exact requirements in the Teaching and Examinations Regulations.


Track Business Organizations and Strategies

The track Business Organizations and Strategies covers legal topics in the field of international business law, such as joint ventures, M&A transactions, venture capital deals and investment funds. The program subsequently links these topics up with the field of international business taxation. This course thus has a clear business focus.

Next to the five core tax courses, this sub-track contains two mandatory tax-related courses: International Business Law I and International Company Law.

  • The course International Business Law I recognizes that the law and regulations governing businesses and organizations are increasingly complex and internationally oriented. It enables students to establish numerous links between company law and corporate taxation, for example in the field of corporate mobility.
  • The course International Company Law focuses on the creation, operation and reorganization of European business organizations that usually are created as groups of companies. The course also enables students to combine legal considerations with tax considerations in the context of the operation and reorganization of European business organizations.

Program track International Business Tax Law & Business Organizations and Strategies 2017-2018

The track Business Organizations and Strategies consists of 60 ECTS:

  • 7 compulsory courses (42 ECTS)
  • Master's thesis (18 ECTS)

Check the study guide for more information about the courses and the program structure. Please be aware that the course information is subject to change.

Compulsory courses

Fall semester (September - December)

  • Business Taxation
  • Business Taxation and Decision-Making Processes
  • Corporate Tax Structures
  • International Business Law I
  • Value Added Tax in Cross-Border Situations

Spring semester (February - June)

  • International and European Taxation
  • International Company Law
  • Master's Thesis Internation Business Tax Law



Track Globalization

The sub-track Globalization focuses on international economic integration, such as the European Union and the WTO. Numerous links that exist between EU and WTO law and international business taxation are explored, for example in the field of VAT, fiscal expenditure and non-discrimination. This course thus has a clear globalization focus.

Next to the five core tax courses, this sub-track contains two mandatory tax-related courses: State aid and Public Procurement and Trade and WTO Law.

  • The tax-related course State Aid and Public Procurement focuses on main developments in European State aid law. Special emphasis is placed on issues of friction, like the concept of selectivity in the context of business taxation. Also the enforcement of State aid law, both public and private, is explored.
  • The course Trade and WTO Law addresses both institutional and substantive aspects of the international trade law architecture. The course focuses on the core principles relating to trade in goods, services, and intellectual property and analyzes the major legal disciplines under the WTO law.

Program track International Business Tax Law & Globalization 2017-2018

The track International Business Tax Law & Globalization consists of 60 ECTS:

  • 7 compulsory courses (42 ECTS)
  • Master's thesis (18 ECTS)

Check the study guide for more information about the courses and the program structure. Please be aware that the course information is subject to change.

Compulsory courses

Fall semester (September - December)

  • Business Taxation
  • Business Taxation and Decision-Making Processes
  • Corporate Tax Structures
  • Value Added Tax in Cross-Border Situations

Spring semester (February - June)

  • Advanced EU Competition Law
  • International and European Taxation
  • Master's Thesis Internation Business Tax Law
  • Trade and WTO Law


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