International Tax Academy
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Tax Treaty Series
General Course Information
ITA Instructors
CPE
Course Levels
Course Venues
CIOT's Advanced Diploma
 
EU Direct Corporate Taxation
Amsterdam, 14 - 17 June 2010
Level: Introductory
Price: € 2,080 ($2,600) - Price for full IBFD Members: € 1,664
Course code: OC10EC1
Download the course program
Overview and Learning Objectives

This course is designed to give the participants a thorough understanding of the elements of EU law that are of practical importance with respect to the direct taxation of corporations. Course participants will gain an understanding of how to apply and use both the legislation and the case law of the EU in their daily tax advice and consultancy practice. The correlation between EU tax law, national tax law and double tax treaties will be examined and the work on harmful tax competition and current policy considerations will be discussed. Specific emphasis will be put on the Parent-Subsidiary Directive, the Interest and Royalties Directive and the Merger Directive, which have a great impact in the tax planning of European companies. In addition, this course offers the opportunity to examine the leading cases of the European Court of Justice and the latest developments with practitioners who are renowned in the field of EU law.

Prior to the course, participants will be given access to an online platform which provides them with additional pre-reading material and supplementary material (e.g. legal documentation, case law and related articles/literature). During the course, participants will be provided with a course binder containing documents relevant to the course.

Who Should Attend?
The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, tax authorities and government officials. The course is particularly useful for tax professionals who have experience of their national tax system, but need to know about EU law and how it interacts with the national tax system.
Course Level and Prerequisites
This is an introductory level course. Participants will be expected to have a basic knowledge of the tax system of at least one country in respect of corporate tax.
Click here for more information about the course levels.
Advanced Preparation
In order to participate in this particular course, no advanced preparation is necessary. However, for some courses, suggested reading materials may be made available on our online platform a few weeks before the start of the course.
Topics Covered
  • Fundamental Freedoms in the EC Treaty and Corporate Taxation
  • Case Law of the European Court of Justice on Corporate Taxation
  • Case Law of the European Court of Justice: Tools in the Toolbox
  • State Aid and Taxation
  • Policy Developments
  • Parent-Subsidiary Directive (90/435/EEC)
  • Merger Directive (90/434/EEC)
  • Interest and Royalties Directive (2003/49/EC)
  • Case Studies
Instructors
(Click on the instructor's name to see the biography)
Interactive Course - "Group Live"
To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 30 participants will be accepted. Early registration is therefore recommended.
Continuing Professional Education
Recommended CPE points for this course: 26,5 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Click here for more information on CPE points and accreditation for ITA courses.
General Course Information
Course Fee and Registration Details
The course fee of € 2,080 covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered.
Click here for our payment details, terms and conditions and cancellation policy.
Registration
 
Contact
IBFD International Tax Academy
P.O. Box 20237
1000 HE Amsterdam
The Netherlands
Tel.: +31-20-554 0160
Fax: +31-20-620 9397
E-mail: itacourses@ibfd.org