Master of Advanced Studies in International Taxation

Transcription

1 Tax Policy Center Faculty of Business and Economics (HEC) Faculty of Law, Criminal Justice and Public Administration Master of Advanced Studies in International Taxation The MASIT is kindly sponsored by: 3

2 GENERAL INFORMATION The Master of Advanced Studies in International Taxation (MASIT) offered by the Tax Policy Center of the (UNIL), Switzerland is aimed at those wishing to practice tax law with a law or consulting firm, a bank, as an in-house counsel to a company or with the tax administration. As the MASIT is designed for those practicing abroad or in Switzerland, it offers both an International tax and Swiss tax curriculum which may be undertaken on a part-time basis (1.5 years) or on a full time basis (1 year). Both curriculums take into account latest tax policy developments (for instance implementation of the G20/OECD BEPS initiative, EU Antiavoidance package, exchange of information, tax and money laundering issues and so on). The 60 ECTS credits of the program are composed of Core Courses to enhance the understanding of key concepts, Specializations to deepen insight in a chosen focus area and a Master Thesis to augment research & writing skills. The courses are taught by distinguished faculty members, who comprise of leading academics, government officials, members of the OECD/EU, practitioners working in international consulting/law firms and in legal departments of major corporations. The program is conducted in English. INTERNATIONAL TAX CURRICULUM MASTER OF ADVANCED STUDIES IN INTERNATIONAL TAXATION MASTER THESIS SWISS TAX CURRICULUM The program combines a perfect blend of theory and practice in international, comparative and domestic tax law. This combination enables its participants to become highly skilled tax professionals, thought leaders and decision makers in their chosen area of practice. PROF. DR. ROBERT DANON PROFESSOR OF SWISS AND INTERNATIONAL TAX LAW AT THE UNIVERSITY OF LAUSANNE PROGRAM DIRECTOR

3 INTERNATIONAL TAX CURRICULUM This curriculum is typically designed for participants wishing to specialise in international tax law. The curriculum comprises of a Core Course, an alternate specialization in International Corporate Taxation & Tax Governance or International Estate Planning & Tax Compliance. The program is concluded with a Master Thesis. This structure allows the candidates to specialize in the area which best corresponds to their actual or contemplated future area of practice. CORE COURSES IN INTERNATIONAL TAXATION Fundamentals of International Tax Policy Financial Accounting Tax Treaties European Tax Law (including relationship with Third States) Indirect Taxes Transfer Pricing Permanent Establishments Taxation of Passive Income Streams International Tax Planning and Abuse Privileged Regimes and Tax Competition WTO Law Dispute Resolution Comparative Taxation in Selected Jurisdictions INTERNATIONAL CORPORATE TAXATION & TAX GOVERNANCE SPECIALIZATION International Tax Policy for Multinationals in the post BEPS world Advanced Tax Accounting Advanced Transfer Pricing Cross Border Mergers and Acquisitions and International Financing Transactions Cross Border Secondments Tax Planning and Consolidation for Multinational Groups International Indirect Tax Planning Advanced Exchange of Information and Reporting issues Tax and Crime (including Money Laundering rules) Tax Risks and Corporate Governance Taxation of Selected Industries INTERNATIONAL ESTATE PLANNING & TAX COMPLIANCE SPECIALIZATION International Tax Policy for Individuals International Succession Law Inheritance Taxation International Estate Planning Vehicles Taxation of Financial Instruments & Investment Funds Taxation of Artists and Sportsmen Comparative Individual Tax Planning for High Net Worth Individuals FATCA/CRS/QI Advanced Exchange of Information and Reporting Issues Tax and Crime (including Money Laundering rules) Taxation of the Financial Services Industry The vast theoretical and practical knowledge gained during the MASIT is definitely a powerful career progression enhancer. The MASIT helped me to move up to an International Tax Director position. JOSÉ-JAVIER ENRIQUEZ PROMOTED FROM A SENIOR TAX MANAGER POSITION TO AN INTERNATIONAL TAX DIRECTOR POSITION, FERRING INTERNATIONAL CENTER SA

4 SWISS TAX CURRICULUM This curriculum is designed for participants wishing to specialize in Swiss tax law while at the same time combining this expertise with in depth knowledge of international tax law. The curriculum comprises of a Core course, a Specialization and is concluded with a Master Thesis. This structure allows the candidates to specialize in the area which best corresponds to their actual or contemplated future area of practice. CORE COURSES IN SWISS AND INTERNATIONAL TAXATION Swiss Individual Taxation Financial Accounting Swiss Corporate Taxation Swiss Intercantonal Taxation Swiss and International Indirect Taxes Swiss Procedural and Criminal Tax Law Tax Treaties European Tax Law (including its relationship with Switzerland) Transfer Pricing Permanent Establishments Taxations of Passive Income Streams International Tax Planning and Abuse Privileged Regimes and Tax Competition WTO Law Dispute Resolution SWISS TAX SPECIALIZATION Switzerlands Tax Policy in the post BEPS world Advanced Tax Accounting Swiss Taxation of Mergers and Acquisitions and Financing Transactions Swiss Taxation of Financial Restructurings and Liquidations International and Swiss Corporate Tax Planning Advanced Swiss Indirect Taxation Swiss and International Employee Taxation Swiss Succession Law and Inheritance Taxation Estate Planning in Switzerland Collective Investment Vehicles Swiss Real Estate, Family and Pension Taxation Advanced Swiss Procedural and Criminal Tax Law (including relation with Money Laundering rules) Advanced Administrative Assistance and Reporting issues SWISS CERTIFIED TAX EXPERT Participants who successfully complete this curriculum will avail substantial equivalence for the following modules of the Swiss certified tax expert exam : Swiss Individual Taxation Swiss Corporate Taxation Inter Cantonal Taxation International Taxation VAT The Swiss Tax Curriculum of the MASIT gives you a deep insight of the Swiss tax system from an academic and practical side. The outstanding faculty and the case study approach used make the classes highly interesting. Overall, the program is a challenge, but an inspiring one and definitely worth the effort. SOPHIE LIMBIOUL SENIOR MANAGER AT PwC (PRIVATE WEALTH SERVICES)

5 PROGRAM FACULTY MASIT TEAM PAST AND PRESENT INTERNATIONAL FACULTY INCLUDES : Mr. Guiseppe Abatista ; Dr. Paolo Arginelli ; Mrs. Stéphanie Auferil ; Mr. Massimiano Aurelio ; Mr. Philip Baker ; Mrs. Marieke Bakker ; Mr. Thomas Balco ; Mr. Valerio Barbantini ; Mr. Piet Battiau ; Mr. Alessandro Bavila ; Prof. Andrea Bonomi ; Prof. Dr. Yariv Brauner ; Prof. Dr Luc de Broe ; Mr. Stéphane Buydens ; Mr. Antonio Calisto ; Mr. Patrick Cauwenbergh ; Dr. Vikram Chand ; Mr. Ian Clarke, Mr. Antonfortunato Corneli ; Mr. Stefaan De Baets ; Mr. Koen de Grave ; Mr. Massimo Di Cesare ; Mr. Sjoerd Douma ; Prof. Dr. Ana Paula Dourado ; Mr. Christian Ehlermann ; Prof. Dr Frank Engelen ; Prof. Dr. PHJ Essers ; Mr. Massimio Fabio ; Mrs. Inbal Faibish ; Dr. Lluis Fargas ; Mrs. Lilian V. Faulhaber ; Prof. Dr. Alfredo Garcia Prats ; Mr. Michael Gassner ; Ms Olivia Gedge ; Mrs. Elaine-Margaret Guthrie ; Mr. Werner Haslehner ; Prof. Dr. Marjaana Helminen ; Mrs. Judith Ingham ; Mrs. Ana Johnson ; Dr. Christian Kaeser ; Mr. Heiko Kubaile ; Mr. Emmanuel Llinares ; Prof. Dr Guglielmo Maisto ; Prof. Dr. Jacques Malherbe ; Mr. Marlon Marques ; Mr. Marnin Michaels ; Mr. Antonio Marsicano ; Mr. Aurelio Massimiano ; Mr. Elliott H. Murray ; Mr. Mario Petricionne ; Dr. Hans Pijl ; Prof. Dr. Pasquale Pistone ; Mrs. Amanda Pletz ; Prof. Dr. Kees Van Raad ; Mr. Albert J. Rädler ; Mr. Eric Robert ; Mr. Franco Roccatagliata ; Prof. Dr. David Rosenbloom ; Mr. Pierpaolo Rossi ; Mr. Pascal Saint-Amans ; Mr. Jacques Sasseville ; Mr. Serge Saussoy ; Mr. Marcel Schaper ; Mr. Aaron Schumacher ; Mr. Jonathan Schwarz ; Mrs. Caroline Silberztein ; Mr. Cesare Silvani ; Prof. Dr Frans Sonneveldt ; Prof. Dr Alfred Storck ; Dr. Mario Tenore ; Prof. Dr. h.c. Ben Terra ; Mrs. Monica Tiuba ; Mr. Conrad Turley ; Mr. Hans Van Den Hurk ; Prof. Dr. Ad Van Doesum ; Mr. Raffaele Villa ; Mr. Michael Virardi ; Prof. Dr. Stef Van Weeghel ; Mrs. Joanna Wheeler ; Mr. Karl-Heinz Winder ; Mr. Ronald Wyss ; Mr. Adam Zalasinski ; Mrs. Daria Zernova PAST AND PRESENT SWISS FACULTY INCLUDES : Ms. Isabelle Amschwand ; Mr. Daniel Bader ; Mr. Denis Berdoz ; Mr. Paolo Bottini ; Mr. Marc Bugnon ; Mrs. Sarah Busca-Bonvin ; Dr. Peter Brülisauer ; Mr. Jérôme Bürgisser ; Mr. Gabriel Candil ; Mr. Patrick Conrady ; Prof. Dr Robert Danon ; Mr. Thierry De Mitri ; Mr. Balthasar Denger ; Mr. Pierre Dériaz ; Prof. Dr. Minyue Dong ; Mr. Jean-Blaise Eckert ; Mr. Claudio Fischer ; Dr. Raphaël Gani ; Mr. Frédéric Gante ; Dr. Pierre-Olivier Gehriger ; Prof. Dr. Pierre - Marie Glauser ; Mr. Daniel Gremaud ; Mr. Patrick Guarda ; Mr Jean-Marie Hainaut ; Dr. Reto Heuberger ; Mr Michael Hildebrandt ; Dr. Marcel R. Jung ; Mr. Emanuel Lauber ; Dr. Jean-Frédéric Maraia ; Ms. Gladys Laffely Maillard ; Dr. Thomas Meister ; Mr. Nicolas Merlino ; Mr. Yvan Mollier ; Prof. Dr. Xavier Oberson ; Mr. Stefan Oesterhelt ; Prof. Dr. Thierry Obrist ; Mr. Andrio Orler ; Mrs. Alexandra Pillonel ; Mr. Floran Ponce ; Mr. Sandro Priori ; Mr. Per Prodhom ; Dr. Jessica Salom ; Mr. Hugues Salome ; Mr. Gian Sandri ; Mr. Pietro Sansonetti ; Mr. Martin Schenk ; Dr. Raoul Stocker ; Mr. Christophe Studer ; Mr. Frédéric Vuilleumier ; Dr. Marcel Widrig ; Mr. Markus Wyss Prof. Dr. Robert Danon Program Director +41 (0) Robert.Danon@unil.ch Dr. Vikram Chand Executive Director +41 (0) Vikram.Chand@unil.ch Ms. Lisa Spinosa Assistant Academic Coordinator Lisa.Spinosa@unil.ch Ms. Natacha Fauconnier Administrative Coordinator +41 (0) Natacha.Fauconnier@unil.ch The teaching methods used by our experienced faculty challenge the participants way of thinking. Such techniques, in addition to the case study approach, include business simulations, role playing, key notes and panels, debates, one on one coaching, mentoring, self and peer assessments. This combination creates a dynamic learning environment. DR. VIKRAM CHAND EXECUTIVE DIRECTOR, MASIT

6 Luginbuehl Kylan UNIL APPLICATION PROCESS Submit a complete application file Confirm participation if accepted ADMISSION REQUIREMENTS Master degree in Law or economics ; or Bachelor degree combined with relevant work experience FEES & STRUCTURE Tuition fee is CHF (includes an IPAD) Regular classes are held every alternate Thursday, Friday & Saturday Workshops and tutorials are held on the other alternate Saturdays The next edition starts in January Deadline for registration is September 30th, For further information on the admission process and deadlines, please refer to our website: MASIT UNIL FACULTY OF BUSINESS AND ECONOMICS (HEC) FACULTY OF LAW, CRIMINAL JUSTICE AND PUBLIC ADMINISTRATION Université de Lausanne Internef CH-1015 Lausanne Tél Fax In collaboration with Formation Continue UNIL - EPFL