Presentation of the Master International Business Taxation, track International Business Tax Economics that Tilburg School of Economics and Management of Tilburg University offers.

1. International Business Taxation
Prof. Dr Eric C.C.M. Kemmeren
Fiscal Institute Tilburg

2. Track: International
Business Tax
Economics
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3. Agenda
• Background
• Outline International Business Taxation
• International Business Tax Economics: for whom?
• Program International Business Tax Economics
• Staff
• Career prospects
• Questions?
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4. Background of International Business Taxation
• Increasing globalization of economies
• Increasing cross-border trade and investments by multinational
enterprises (MNEs)
• Raise theoretical, political and practical questions
• How to avoid double taxation and to ensure single taxation?
• To what extent is the use of tax havens allowed and desirable?
• How should be assessed tax incentives to attract foreign
business investments or to bring foreign investments home?
• How do organizations like G-20, EU, OECD and WTO impact
the taxation of international business?
• How does taxation influence decision-making processes at the
level of MNEs and governments?
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5. Outline of International Business Taxation
• Started on 1 September 2013
• Focus on business taxation of multinational enterprises
• One-year, international Master program taught in English
• For Bachelor graduates in (Business) Economics or Law
• International student body
• Cooperation between TiSEM & TLS
• Conceptual & inter-disciplinary
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• Focus on:
• Tax systems and underlying principles applied worldwide
• Interaction between business taxation and other
disciplines in (business) economics and law

6. Outline of International Business Taxation
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• Two tracks
• International Business Tax Economics (IBTE)
• 2 sub-tracks
• IBTE & Accounting
• IBTE & Intra-Jurisdictional Competition
• International Business Tax Law (IBTL)
• 2 sub-tracks
• IBTL & International Business Organizations and
Strategies
• IBTL & Globalization
• Graduates in IBTE will obtain MSc Degree
• Graduates in IBTL will obtain LL.M. Degree

7. Outline of International Business Taxation
Organizational chart can be depicted as follows
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8. International Business Tax Economics: For Whom?
• All Bachelors in business and economics
• From all over the world
• No tax background required
• Internationally oriented students
• Ambition to gain knowledge in the fascinating and ever-evolving
area of international business taxation
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9. Program International Business Tax Economics
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• Structure
• Five compulsory tax courses
• Two compulsory tax-related courses
• Master thesis
• Two sub-tracks
• IBTE & Accounting
• IBTE & Intra-Jurisdictional Competition

10. IBTE & Accounting
Courses Number of ECTS
Semester 1:
Corporate Tax Structures 6
Business Taxation 6
Value Added Tax in Cross-Border Situations 6
Business Taxation and Decision-Making
Processes (IBTE version) 6
Financial Statement Analysis 6
Semester 2:
International and European Taxation 6
Advanced Financial Accounting 6
Master’s Thesis 18
Total: 60 ECTS
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11. IBTE & Intra-Jurisdictional Competition
Courses Number of ECTS
Semester 1:
Corporate Tax Structures 6
Business Taxation 6
Value Added Tax in Cross-Border Situations 6
Business Taxation and Decision-Making
Processes (IBTE version) 6
Seminar Public Economics 6
Semester 2:
International and European Taxation 6
Seminar Taxation 6
Master’s Thesis 18
Total: 60 ECTS
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12. Staff
• Senior and internationally-reputed lecturers
• Published in top academic journals and books
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13. Career Prospects
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• International positions
• Private sector
• MNEs
• International accounting firms
• International tax consulting firms
• Public/non-profits sector
• Ministries of Finance
• Tax Administrations
• EU, OECD, WTO
• Examples
• Assistant international tax policy advisor
• Assistant of international tax director/partner
• Junior professional business tax advisor
• Junior in-house tax counsel of large corporations
• Junior academic researcher

14. Master’s student for a day
Experience what it’s really like to study at Tilburg School of Economics
and Management:
• Join a lecture
• Get in touch with other students
• Check out our campus, facilities and services
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For hbo students and wo students from other universities
More information and registration:
www.tilburguniversity.edu/education/Masters-student-for-a-day-TISEM/

15. Career support
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Student Career Center and Alumni services
Guiding you in your career planning process:
• Career Advice
• Career Workshops
• Internships
• TiSEM Career Mentor Program
• Center of Entrepreneurhip
www.tilburguniversity.edu/careercenter
www.tilburguniversity.edu/alumni-tisem

16. Admission & Application
For all students:
• Enroll via Studielink
Non TiSEM students who want to enroll in a (Pre-)
Master also need to:
• Submit an application for admission
For more information go to:
www.tilburguniversity.edu/education/masters-programmes/admissionprocedure/feb/
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17. Questions?
• I am happy to answer them.
• For more information, see also:
http://www.tilburguniversity.edu/education/masters-programmes/
international-business-tax-economics/
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