Digitalization and Taxation



Each year, LL.M. students may take a total of 9 ECTS from the courses taught in English within the framework of the MLaw International Tax.


The course Digitalization and Taxation discusses and takes a deep dive into the new set of legal rules that Multinational Enterprises (MNEs) will have to adhere to in light of the on-going reform initiatives with respect to Pillar II (Global Minimum Tax Rules) and Pillar I (MNE Profit Re-allocation rules). The discussion will take place from an international and Swiss perspective. The course consists of two parts and the issues discussed in each part will be analysed from a policy, technical and practical perspective. All issues will be demonstrated through several case studies.






Vikram Chand




transactions.jpg International Business Transactions

regulation.jpg International Business Regulation

innovation.jpg International Business Law and Innovation



3 ECTS credits

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