International Taxation
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Teaching
Details
Faculty Faculty of Management, Economics and Social Sciences Domain Business Administration Code UE-EGE.00268 Languages English Type of lesson Lecture
Level Master Semester SA-2022 Schedules and rooms
Summary schedule Friday 09:15 - 13:00, Bi-mensuel impaire (Autumn semester)
Friday 14:15 - 17:00, Bi-mensuel impaire (Autumn semester)
Teaching
Documents
Bibliography Students who wish to do so may use C. Garbarino, Taxation of Bilateral Investments. Tax Treaties after BEPS, Edward Elgar Publishing (2019) as a reference textbook. A set of additional readings (typically journal articles and book excerpts) assigned to each session will be included in the course Syllabus.
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Dates and rooms
Date Hour Type of lesson Place 30.09.2022 09:15 - 13:00 Cours PER 21, Room C230 30.09.2022 14:15 - 17:00 Cours PER 21, Room C130 14.10.2022 09:15 - 13:00 Cours PER 21, Room C230 14.10.2022 14:15 - 17:00 Cours PER 21, Room C130 28.10.2022 09:15 - 13:00 Cours PER 21, Room C230 28.10.2022 14:15 - 17:00 Cours PER 21, Room C130 11.11.2022 09:15 - 13:00 Cours PER 21, Room C230 11.11.2022 14:15 - 17:00 Cours PER 21, Room C130 25.11.2022 09:15 - 13:00 Cours PER 21, Room C230 25.11.2022 14:15 - 17:00 Cours PER 21, Room C130 09.12.2022 09:15 - 13:00 Cours PER 21, Room C230 09.12.2022 14:15 - 17:00 Cours PER 21, Room C130 -
Assessments methods
Written exam - SA-2022, Session d'hiver 2023
Date 17.01.2023 17:00 - 18:30 Assessments methods By rating Descriptions of Exams Examen écrit 90 minutes
Written exam - SP-2023, Session de rattrapage 2023
Date 24.08.2023 11:00 - 12:30 Assessments methods By rating Descriptions of Exams Examen écrit 90 minutes
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Assignment
Valid for the following curricula: BeNeFri - Sciences économiques et sociales
Version: 2018/SP_V01_SES_BeNeFri
Course > Master course offering for BeNeFri Students
Complementary learnings in SES or mobility students
Version: ens_compl_ses
Mster course offering for Mobility Students
Ma - Accounting and Finance - 120 ECTS
Version: 2024/SP_V01_DD_Caen
UniFr courses > Modules "Data Analytics" and "Audit et Fiscalité": min. 2 courses > Domain Taxation and AuditUniFr courses > Elective courses - Max 18 ECTS > SES Master level courses
Ma - Accounting and Finance - 90 ECTS
Version: 2021/SA_V01 Dès SA-2024
Course - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level coursesCourse - 72 ECTS > Modules "Data Analytics" and "Audit et Fiscalité": min. 3 courses > Domain Taxation and Audit
Ma - Business Communication - Management - 90 ECTS
Version: 2022/SA_V02
Courses - 60 ECTS > Chosen Option > Management > 30 ECTS parmi les modules : > EUGB: European and Global Business
Ma - Business Communication : Business Informatics - 90 ECTS
Version: 2020/SA_V02
Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > EUGB: European and Global BusinessCourses - 60 ECTS > Option Group > Information Management > Cours > Modules management > FIN: FinanceCourses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control
Ma - Business Informatics - 90 ECTS
Version: 2020/SA-v01
Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and ControlClasses - min. 45 ECTS > Modules management - max. 15 ECTS > FIN: FinanceClasses - min. 45 ECTS > Modules management - max. 15 ECTS > EUGB: European and Global Business
Ma - Communication and Media Research - 90 ECTS
Version: 2015/SA_V01
Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses
Ma - Communication and Society - 90 ECTS
Version: 2021/SA_V03
Forschungsbereiche > Inter- & Transdisciplinary Perspectives
Ma - Economics - 90 ECTS
Version: 2021/SA_V04
Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level coursesCourse selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
Ma - European Business - 90 ECTS
Version: 2017/SA_v01
Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > ACC: Accounting and ControlCourses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > FIN: FinanceCourses - 63 ECTS > Modules - Min one extra module with 12 ECTS > Mandatory module > EUGB: European and Global BusinessCourses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
Ma - International and European Business - 90 ECTS
Version: 2021/SA_v01 dès SA-2024
Courses > Additional courses > SES Master level coursesCourses > Modules > Elective courses of the management modules > Elective courses of the management modules > Elective courses for the Master in managementCourses > Modules > Mandatory module > EUGB: European and Global Business > Elective courses
Ma - Management - 90 ECTS
Version: 2021/SA_v03 dès SA-2024
Courses: min. 72 ECTS > Modules - min 54 ECTS > Minimum of 3 modules with a minimum of 18 ECTS and 2 core courses > EUGB Module validation element group > EUGB: European and Global Business > Elective coursesCourses: min. 72 ECTS > Modules - min 54 ECTS > Elective courses taken outside a validating module > Elective courses in the management modules > Elective courses for the Master in managementCourses: min. 72 ECTS > Elective courses > SES Master level courses
Ma - Management - 90 ECTS [MA]
Version: 2017/SA_v01
Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > EUGB: European and Global BusinessCourses: min. 63 ECTS > 3 modules with min 12 ECTS each > ACC: Accounting and ControlCourses: min. 63 ECTS > 3 modules with min 12 ECTS each > FIN: FinanceCourses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level courses
Ma - Marketing - 90 ECTS
Version: 2021/V03 dès SA-2024
Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses
MiMa - Business Informatics - 30 ECTS
Version: 2020/SA_V01
Cours > Modules management > ACC: Accounting and ControlCours > Modules management > FIN: FinanceCours > Modules management > EUGB: European and Global Business
MiMa - Gestion d'entreprise - 30 ECTS
Version: 2021/SA_V01
Elective courses - 30 ECTS > EUGB: European and Global BusinessElective courses - 30 ECTS > FIN: FinanceElective courses - 30 ECTS > ACC: Accounting and Control