The fundamental purpose of this course is to lead students to understand how to prevent juridical double taxation in respect of corporate income tax. In particular, the course aims at understanding basic allocation rules and the procedural formalities necessary to apply double tax treaties.

The course will not focus on a single domestic jurisdiction, though it will use representative jurisdictions as case studies.

The course's objective is to acquire basic knowledge on the practical application of tax treaties:
 

• Mission 1 (weeks 1 and 2): Identify, anticipate and mitigate potential juridical double taxation issues arising in respect of a specific corporate transaction
   
• Mission 2 (week 3): To apply tax treaties as a mitigating measure to double taxation.