Master's Degree in Tax Law - European and International Tax Course

The objective of the course « Fiscalité europé enne et internationale » is to specialise the training of students in the mastery of European and international tax law. The objective is to lead the students to master:

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• The use of international tax conventions,
• The technique of comparative tax law,
• The contentious management of a case.

The student must be able to personally update his or her knowledge and to do documentary research on European and international tax law;The candidate must be able to present the results of his/her work orally and in writing, and to work alone or as part of a team in French or in a foreign language.

Access to the European and International Tax pathway will be open to students who have validated their M1 in the Tax Law major and who have demonstrated a solid knowledge of general tax law through their previous studies; those who have demonstrated, by virtue of their results in their previous studies, a solid knowledge of general tax law and may come from other Masters.

The student will have followed courses in tax law, European law and international law.

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The European and International Taxation programme offers a double approach; the professional internship which leads to the presentation of an internship report or a more research-oriented approach based on the writing of a research thesis. This allows students who wish to do so to pursue a doctorate at the end of the Master's programme. For this purpose, they are trained in research methodology and can write and defend a dissertation on a topic related to European and international tax law in order to obtain their degree.

• A spirit of synthesis in order to deal with a tax file to give the taxpayer satisfactory answers and to advise him usefully;
• A technical competence to be able to help the taxpayer in his tax choices ;

A general competence to deal with a tax case in litigation.

The obtaining of the diploma does not require the completion of a dissertation supervised by a teacher or an individual internship supervised by an internship supervisor of the host company.

The teaching is carried out in pre-service or in-service training, but not in alternation or apprenticeship. Students are encouraged to participate by providing written and oral work. The use of digital technology is used as a support for the teaching.

The use of digital technology is used as a support for the teaching.

• C1205 Conseil en gestion de patrimoine financier (fr)
• K1503 Contrôle et inspection des impôts (fr)
• K1902 Collaboration juridique (fr)
• K1903 Défense et conseil juridique (fr)
• M1202 Audit et contrôle comptables et financiers (fr)