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.
This course aims at exploring international tax policy in a holistic fashion and, to that end, bridges its legal, strategic and political dimensions. In particular, the course discusses how international consensus is negotiated and formed at the level for example of the G20, the OECD and the Inclusive Framework. The courses also looks at the dynamics of international tax policy, such as the public’s perception, the political and economic context as well as the role of elements such as “tax morale” and reputational risks triggered by taxes and the impact of these elements on corporate tax governance.
3 ECTS credits