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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)A.BELDI
Intervenant(s)Ramesh VAITY

Pré requis

This is an introductory-level course. It's better but not mandatory that the participants should have a very basic knowledge of corporate taxation rules as well as some accounting skills.

Objectifs du cours

At the end of the course, the student should be able to :
deal with the essentials of international taxation and understand the regular issues encounter by tax practionners related to cross-border taxation, to develop a comprehensive understanding of the underlying principles, to get an overview of basic tax planning structures used by Companies and to get an insight into the application of the most common anti-avoidance provisions.

Contenu du cours

• Introduction, OECD model tax convention
• Double tax relief methods
• Residence
• Permanent establishment concept
• Profits of an enterprise
• Employment income
• Passive income
• Non-discrimination and triangular cases
• Basic tax planning schemes
• Anti-avoidance rules
• Introduction to transfer pricing
• Intra-group services
• Case studies

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent study
Group Project10,00  
Estimated personal workload20,00  
Charge de travail globale de l'étudiant46,00  

Méthodes pédagogiques

  • Tutorial
  • Presentation
  • Research
  • Project work
  • Interactive class
  • Coaching


Active participation from the students
1 mid level exam
Final exam/case study

Type de ContrôleDuréeNombrePondération
Continuous assessment
Final Exam
Written exam2,00150,00
Case study10,00130,00
TOTAL     100,00


  • Miller, A. and Oats, L. Principles of International Taxation (Bloomsbury Professional, 3rd edition, 2012) [ISBN: 9781847668790]. -

    Contents catered to ADIT syllabus.
    Available from Bloomsbury Professional:
    Or available from Amazon:

  • Bruno Gouthière, Les impôts dans les affaires internationales, Editions Francis Lefebvre -

  • Daniel Gutman, Précis de Fiscalité internationale, PUF -

Ressources internet

* Informations non contractuelles et pouvant être soumises à modification
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