Digitalization and Taxation

DESCRIPTION

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.