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KDEC 2130 - International corporate tax trends in a post BEPS environment

Type d'enseignement : Seminar

Semester : Spring 2017-2018

Number of hours : 24

Language of tuition : English

Pre-requisite

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Course Description

Based on the OECD BEPS Project, this course aims at walking through the international trends which are fundamentaly modifying international tax concepts applicable to multinationals. Indeed, under the influence of the various works initiated by the OECD to counter base erosion and profits shifting, international tax concepts are deeply revisited. As a result, multinationals are now facing new challenges to adapt their tax strategy in connection with their current ownership structure and intragroup flows.

Teachers

FOUREL, Eric (Avocat associé)

Pedagogical format

PowerPoint presentations supporting group discussions.

Course validation

Oral contributions during the seminar and 3 hours test at the end of seminar.

Workload

4 to 8 hours per week of documents analysis.

Required reading

OECD publications (BEPS reports / Multilateral instrument / Transfer pricing principles…)