International Tax Law


Course Objective

Students that have graduated for this course:
- Have a structured understanding of the following key concepts,
systems and principles of (international) taxation and their
interaction: financial flows, flow of goods & services, at arm’s length
principle, transfer pricing, national corporate income tax systems,
European tax law, VAT and double tax treaties.
- Understand the impact of taxation on international business /
doing business in a cross-border context.
- Are able to identify elements in international business
structures that may have a tax angle to consider.
- Are able to form a well-founded opinion about existing
controversies (such as BEPS) currently subject of public tax debates
using their
understanding of the basic concepts and their interaction.
- Are able to speak and understand the tax lingo used by tax
related stakeholders, such as tax advisors, tax departments and tax
authorities, helping students to effectively communicate with such
- Have the background knowledge and the confidence to pursue
specific international tax enquiries independently.

Course Content

This course discusses the principles and mechanisms of international
(direct) taxation of companies, the contents and effects of EU corporate
tax directives and the impact of EU case law on the tax systems of EU
Member States. The emphasis is on concepts rather than on technical
details. The perspective is multilateral (mainly OECD and EU) rather
than domestic, although examples of approaches and systems of various
OECD Member States will be given. Furthermore, there is a course on
VAT and custom duties in relation to international trade.

Teaching Methods

For most of the combined courses and tutorials, students will have to
prepare cases concerning cross-border activities in which the acquired
knowledge should be applied. During the combined courses and tutorials,
students will be asked to present their analysis of the cases and
students are expected to participate actively and critically in
discussions on the subjects treated.

Method of Assessment

Grades will be based on a written test. The test consists of case
studies, which are comparable to the cases discussed during the course
and are open in nature.

Entry Requirements

Students participating in this course should have obtained a Bachelor’s
degree in academic higher education (WO). Knowledge about law, economics
business administration is preferred, but not required. A
degree in law, finance, economics, or business administration is
preferred, but students with other backgrounds are also encouraged to


Michael Lang, Introduction to the Law of Double Taxation Conventions,
2nd edition, Amsterdam: IBFD, 2013
Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer (eds.),
Introduction to European Tax Law on Direct Taxation, 5th edition, Wien:
Linde Verlag, 2018
Klaus-Dieter Borchardt, The ABC of European Union Law, free download
UN Transfer Pricing Manual, Chapter 1
BEPS Action Plan, Chapters 1,2 and 3.a
OECD/G20 BEPS, Executive Summaries of the 2015 Final Reports
Carlos Palao Taboada, ‘OECD Base Erosion and Profit Shifting Action 6:
The General Anti-Abuse Rule’, Bulletin for International Taxation, 2015
(Volume 69), No. 10 (this article can be found on Canvas)
P. Valente, ‘BEPS Action 15: Release of Multilateral Instrument’,
Intertax 2017, Vol. 45, Issue 8/9, p. 556-566 (this article can be found
on Canvas)
Summary of the VAT directive, to be found on Canvas or on:
R.A. Wolf, ‘Dutch Turnover Tax or EU VAT? On the Permeation of EU VAT
Rules in the Dutch Turnover Tax Practise’, Intertax 2014, pp. 525-537
(this article can be found on Canvas)
A. van Doesum & F. Nellen, VAT in a Day, Deventer 2017: Wolters Kluwer

Target Audience

Apart from regular students, the course is also available for:
Students from other universities/faculties
Exchange students
Contractor (students who pay for one course)

Courses from a master at the faculty can only be taken as a secondary
course if you have a diploma that gives access to the relevant master/
specialization and if you are enrolled in a master.

General Information

Course Code
Credits 6 EC
Period P2
Course Level 400
Language of Tuition English
Faculty Faculty of Law
Course Coordinator mr. dr. R.A. Bosman
Examiner mr. dr. R.A. Bosman
Teaching Staff prof. dr. A.H. Bomer
mr. dr. R.A. Bosman
mr. drs. B.B. de Mik
I. Kunst
mr. S.A. Rienks
mr. drs. T. Hoekstra

Practical Information

You need to register for this course yourself

Teaching Methods Reading
Target audiences

This course is also available as: