1. Information on International Business
Taxation/Track: International Business Tax
Economics
19-03-2014
Prof. Dr Eric C.C.M. Kemmeren 1
International Business Taxation
Prof. Dr Eric C.C.M. Kemmeren
Fiscal Institute Tilburg
Track: International
Business Tax
Economics
Fiscal Institute Tilburg
19-03-2014 2
Agenda
Fiscal Institute Tilburg 19-03-2014 3
• Background
• Outline International Business Taxation
• International Business Tax Economics: for whom?
• Program International Business Tax Economics
• Staff
• Career prospects
• Questions?

2. Information on International Business
Taxation/Track: International Business Tax
Economics
19-03-2014
Prof. Dr Eric C.C.M. Kemmeren 2
Background of International Business Taxation
Fiscal Institute Tilburg 19-03-2014 4
• 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 EU, OECD and WTO impact the
taxation of international business?
• How does taxation influence decision-making processes at the
level of MNEs and governments?
Outline of International Business Taxation
Fiscal Institute Tilburg 19-03-2014 5
• Started on 1 September 2013
• Focus on business taxation of multinational enterprises
• One-year, international Master program taught in English
• For Bachelor graduates in Economics or Law
• International student body
• Cooperation between TiSEM & TLS
• Conceptual & inter-disciplinary
• Focus on:
• Tax systems and underlying principles applied worldwide
• Interaction between business taxation and other
disciplines in economics and law
Outline of International Business Taxation
Fiscal Institute Tilburg 19-03-2014 6
• 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

3. Information on International Business
Taxation/Track: International Business Tax
Economics
19-03-2014
Prof. Dr Eric C.C.M. Kemmeren 3
Fiscal Institute Tilburg 19-03-2014 7
Outline of International Business Taxation
Organizational chart can be depicted as follows
International Business Tax Economics: For Whom?
Fiscal Institute Tilburg 19-03-2014 8
• All Bachelors in 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
Program International Business Tax Economics
Fiscal Institute Tilburg 19-03-2014 9
• Structure
• Five compulsory tax courses
• Two compulsory tax-related courses
• Master thesis
• Two sub-tracks
• IBTE & Accounting
• IBTE & Intra-Jurisdictional Competition

4. Information on International Business
Taxation/Track: International Business Tax
Economics
19-03-2014
Prof. Dr Eric C.C.M. Kemmeren 4
IBTE & Accounting
Fiscal Institute Tilburg 19-03-2014 10
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
IBTE & Intra-Jurisdictional Competition
Fiscal Institute Tilburg 19-03-2014 11
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 and Trade 6
Master’s Thesis 18
Total: 60 ECTS
Staff
Fiscal Institute Tilburg 19-03-2014 12
• Senior and internationally-reputed lecturers
• Published in top academic journals and books

5. Information on International Business
Taxation/Track: International Business Tax
Economics
19-03-2014
Prof. Dr Eric C.C.M. Kemmeren 5
Career Prospects
Fiscal Institute Tilburg 19-03-2014 13
• 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
Questions?
Fiscal Institute Tilburg 19-03-2014 14
• I am happy to answer them.
• For more information, see also:
http://www.tilburguniversity.edu/education/masters-
programmes/international-business-tax-economics/