{"id":1485,"date":"2023-07-26T12:01:16","date_gmt":"2023-07-26T12:01:16","guid":{"rendered":"https:\/\/website.prod.unilu.spikeseed.cloud\/fdef-en\/study-programs\/master-in-european-and-international-tax-law-ll-m\/programme\/"},"modified":"2026-01-07T12:05:15","modified_gmt":"2026-01-07T11:05:15","slug":"programme","status":"publish","type":"study-programs","link":"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-in-european-and-international-tax-law\/programme\/","title":{"rendered":"Programme"},"content":{"rendered":"<div class=\"section py-0 static\">\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><!-- SecondaryNavigationMirror --><div class=\"js-secondary-nav--sticky wp-block-unilux-blocks-secondary-navigation\" id=\"7bd064fc-d4b6-4fed-ac91-1348e51f3aba\">\n    <nav id=\"secondary-navigation\" role=\"navigation\" aria-label=\"Secondary menu\" class=\"secondary-nav\">\n        <button class=\"secondary-nav__button btn btn-solid--primary w-full\" aria-expanded=\"false\" aria-controls=\"secondary-navigation__list\" title=\"The selected page is Programme\" type=\"button\">\n            <span class=\"btn__name mr-auto\">Programme<\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\" \/>\n            <\/svg>\n        <\/button>\n\n        <ul id=\"secondary-navigation__list\" class=\"secondary-nav__list\">\n            <li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-in-european-and-international-tax-law\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Overview<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-in-european-and-international-tax-law\/programme\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link isactived\" aria-current=\"page\">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Programme<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-in-european-and-international-tax-law\/internship\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Internship<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-in-european-and-international-tax-law\/career\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Career<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-in-european-and-international-tax-law\/teaching-staff\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Teaching staff<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-in-european-and-international-tax-law\/admissions\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Admissions<\/span>\n    <\/a>\n<\/li>\n        <\/ul>\n    <\/nav>\n<\/div>\n<!-- end SecondaryNavigationMirror --><\/div><\/section>\n\n\n<section class=\"section section wp-block-unilux-blocks-headline-text-and-image\">\n    \n<div class=\"wp-block-unilux-blocks-wrapper container xl:max-w-screen-xl\">\n<h1 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"programme\"\n    >\nProgramme<\/h1>\n\n\n\n<div class=\"wp-block-unilux-blocks-wrapper flex flex-wrap lg:-mx-32\">\n<div class=\"wp-block-unilux-blocks-wrapper w-full lg:w-7\/12 lg:order-2 lg:px-32\">\n<div class=\"wp-block-unilux-blocks-image-video-wrapper\">\n    <figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--cover\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/LLM_TaxGYJB6K.png\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/LLM_TaxGYJB6K-300x173.png 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/LLM_TaxGYJB6K-768x442.png 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/LLM_TaxGYJB6K.png 825w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: cover; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 3\/2; object-fit: cover; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-unilux-blocks-wrapper w-full lg:w-5\/12 lg:order-1 lg:px-32\">\n<p>The programme is separated into three elements: International Tax Law, European tax law, and Luxembourg tax law.<br><br>The first semester of the programme gives students a solid understanding of the rules in these three fields, as well as a background in related areas such as company law and financial accounting.<br><br>The second semester builds on this to familiarise students with more specialised topics.<\/p>\n\n\n\n<ul class=\"wp-block-unilux-blocks-custom-buttons btn-list\"><li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2025\/08\/25121156\/Website-FDEF_Maquette_MEITL_2025-2026_LJ__20250521.pdf\"\n                target=\"_blank\"\n        class=\"btn btn--secondary\"\n            >Programme in detail (PDF)<\/a>\n<\/li>\n\n\n<li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/research-departments\/department-of-law\/studies\/moot-court-programme\/\"\n                target=\"_self\"\n        class=\"btn btn--primary\"\n            >Moot court programme<\/a>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n\n\n<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"academic-contents\"\n    >\nAcademic contents<\/h2>\n\n\n\n<div id=\"tab-nav\" class=\"tab-nav\">\n    <button\n        type=\"button\"\n        class=\"button-toggle btn btn--white w-full\"\n        aria-expanded=\"false\"\n        aria-controls=\"tab-nav__listing\"\n        title=\"The selected tab is CONTENT OF THE CURRENT LABEL\"\n    >\n        <span class=\"btn__name mr-auto\">Semester 1 and 2<\/span>\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\" \/>\n        <\/svg>\n    <\/button>\n    <ul\n        id=\"tab-nav__listing\"\n        class=\"tab-nav__listing nav manual\"\n        role=\"tablist\"\n        aria-label=\"About me\"\n    >\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-b7ccfc78-b8c8-4c10-a3c0-74046dbf579b\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-b7ccfc78-b8c8-4c10-a3c0-74046dbf579b\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-b7ccfc78-b8c8-4c10-a3c0-74046dbf579b\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semester 1 and 2<\/span>\n            <\/button>\n        <\/li>\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-5efa12d8-fbad-495a-a8d4-43271a85b776\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-5efa12d8-fbad-495a-a8d4-43271a85b776\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-5efa12d8-fbad-495a-a8d4-43271a85b776\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semester 3<\/span>\n            <\/button>\n        <\/li>\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-c2f8b154-d526-44fe-9882-b40d24b29499\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-c2f8b154-d526-44fe-9882-b40d24b29499\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-c2f8b154-d526-44fe-9882-b40d24b29499\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semester 4<\/span>\n            <\/button>\n        <\/li>\n            <\/ul>\n<\/div>\n<div class=\"tab-content\">\n    <section\n    id=\"tabpanel-b7ccfc78-b8c8-4c10-a3c0-74046dbf579b\"\n    aria-labelledby=\"tab-b7ccfc78-b8c8-4c10-a3c0-74046dbf579b\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    \n<p><strong>The courses of the first year are part of the main common programme and not track specific.<\/strong><\/p>\n<ul class=\"flex flex-wrap mt-24 -mx-16  wp-block-unilux-blocks-free-content-card\">\n    <li class=\"w-full sm:w-1\/2 lg:w-1\/3 px-16  wp-block-unilux-blocks-free-content-card-item\">\n    <div class=\"ulux-card card-project-related bg-theme\">\n        <div class=\"ulux-card__container card__container\">\n                        <div class=\"ulux-card__body wp-block-unilux-blocks-free-content-card-item-body\">\n    \n<span class=\"ulux-card__related wp-block-unilux-blocks-plain-text\"><\/span>\n<h3 class=\"ulux-card__title has-text-align-left wp-block-unilux-blocks-heading\"        id=\"master-en-droit-europeen-premiere-annee\"\n    >\n<strong><strong>Master en Droit europ\u00e9en \u2013 Premi\u00e8re ann\u00e9e<\/strong><\/strong><\/h3>\n<div class=\"ulux-card__link-wrapper card__link wp-block-unilux-blocks-simple-cta\">\n    <a\n        href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-en-droit-europeen-premiere-annee\/\"\n        class=\"link-text link-text--icon ulux-card__link link-text link-absolute\"\n        target=\"\"\n    >\n        <span class=\"link-text__body\">\n            <span class=\"link-text__name\">Learn more<\/span>\n        <\/span>\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>    <\/a>\n<\/div>\n<\/div>        <\/div>\n    <\/div>\n<\/li><\/ul><\/section>\n<section\n    id=\"tabpanel-5efa12d8-fbad-495a-a8d4-43271a85b776\"\n    aria-labelledby=\"tab-5efa12d8-fbad-495a-a8d4-43271a85b776\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for European and International Tax Law, Semestre 3 (2025-2026 Winter)<\/h3>\n    \n<div id=\"accordion-module-6a13f624a36ce\" class=\"accordion accordion--theme\">\n            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a36ef\"\n        >\n            <span class=\"accordion__title\">\n                Introduction to Luxembourg Tax Law                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            0                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-1                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a36ef\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Introduction to Luxembourg Tax Law<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 0<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 1 Luxembourg taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            On completion of the course unit successful students will be able to (using action verbs):<br>&#8211; Explain the systematics and general principles of Luxembourg tax law;<br><br>&#8211; Complete a Luxembourg income tax declaration (natural and legal persons);<br>&#8211; Apply the Luxembourg Income Tax Law to small case studies                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        The course gives an overview of Luxembourg tax law, focusing on personal income tax (PIT) and corporate income tax (CIT) law. It also includes sections on municipal business tax (MBT) and net wealth tax (NWT). The aim of the course is to acquaint students with the legal framework of Luxembourg income and wealth tax law and its systematics.                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a3706\"\n        >\n            <span class=\"accordion__title\">\n                Introduction to Financial Accounting and Bookkeeping                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            0                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-3                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a3706\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Introduction to Financial Accounting and Bookkeeping<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 0<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-3<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 1 Luxembourg taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            On completion of the course unit successful students will be able to (using action verbs):<br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Interpret and analyse a balance sheet and a profit and loss account;<br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Register economic transactions from an accounting perspective;<br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Apply accounting principles contained in LUX GAAP.                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>The course is aimed for students that have a legal background. In this course, students learn about accounting concepts and get ready for the tax accounting mandatory course of the LLM. In this course, there is a special focus on:<\/p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The concept of balance sheet and the profit and loss account.-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Accounting registration of different economic transactions and their impact on the balance sheet and the profit and loss account.Accounting principles contained in LUX GAAP                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a3713\"\n        >\n            <span class=\"accordion__title\">\n                Luxembourg Tax Law: Individual and Corporate Taxation                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-EITL-1                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a3713\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Luxembourg Tax Law: Individual and Corporate Taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-EITL-1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 1 Luxembourg taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            On completion of the course unit successful students will be able to (using action verbs):<br><ol><br><li><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Identifier et d\u00e9crire les concepts fondamentaux et m\u00e9canismes du droit fiscal des personnes physiques\u00a0;<br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>D\u00e9velopper et pr\u00e9senter une argumentation juridique sur base des connaissances approfondies concernant l\u2019imp\u00f4t sur le revenu des personnes physiques, et \u00e0 la lumi\u00e8re de la jurisprudence en mati\u00e8re fiscale\u00a0;<br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Analyser et r\u00e9soudre des questions juridiques touchant \u00e0 des aspects divers de l\u2019obligation fiscale personnelle et de l\u2019assiette de l\u2019imp\u00f4t sur le revenu\u00a0;<br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Appliquer les dispositions essentielles et concepts fondamentaux en mati\u00e8re de fiscalit\u00e9.<br>\u00a0<br>2. Corporate Taxation<br>&#8211; D\u00e9crire les grands principes de la fiscalit\u00e9 des entreprises concernant les imp\u00f4ts directs (principalement l\u2019imp\u00f4t sur le revenu), les textes aff\u00e9rents, ainsi que les principales difficult\u00e9s d\u2019application pratique susceptibles d\u2019\u00eatre rencontr\u00e9s.<br><\/li><br><\/ol>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>1. Individual Taxation<\/p><p>L\u2019imp\u00f4t sur le revenu des personnes physiques\u00a0:<\/p>&#8211; Les caract\u00e9ristiques\u00a0;- L\u2019obligation fiscale personnelle\u00a0;- La base de l\u2019imp\u00f4t sur le revenu\u00a0;- La d\u00e9termination des revenus\u00a0;- Les d\u00e9ductions priv\u00e9es\u00a0;- Le calcul de l&#8217;imp\u00f4t.<p>\u00a0<\/p><p>2.CorporateTaxation<\/p>Fiscalit\u00e9 des entreprises, centr\u00e9e sur l\u2019imposition directe des soci\u00e9t\u00e9s transparentes et opaques. Les fusions &amp; acquisitions sont \u00e9galement abord\u00e9es.                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a371f\"\n        >\n            <span class=\"accordion__title\">\n                Typologie des fonds d&#039;investissement                 <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            4                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-68                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a371f\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Typologie des fonds d&#039;investissement <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-68<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 1 Luxembourg taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                \n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a372b\"\n        >\n            <span class=\"accordion__title\">\n                Financial Accounting                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            1                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-EITL-4                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a372b\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Financial Accounting<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-EITL-4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 1 Luxembourg taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        On completion of the course unit successful students will be able to (using action verbs):<br>&#8211; Recognize how economic transactions are registered from an accounting perspective;<br><br><br>&#8211; Analyze and interpret annual accounts; and<br>&#8211; Link accounting with income tax consequences                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        This course explains the law. and practice of Luxembourg accounting, focusing on a general understanding of the purposes and principles of accounting, the study of balance sheets and how to read them, and, finally, the specific rules of \u201ctax accounting\u201d in Luxembourg.                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a3737\"\n        >\n            <span class=\"accordion__title\">\n                International Tax Law I: General Principles and Systems                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-EITL-2                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a3737\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> International Tax Law I: General Principles and Systems<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-EITL-2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 2 International Taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            On completion of the course unit successful students will be able to (using action verbs):<br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Identify the causes of double taxation and remedies provided for by international instruments and mechanisms;<br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Apply the principles and rules of the international tax system to solve complex cross-border tax cases;<br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Explain the specifics of the US approach to international taxation.                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        This course builds on students\u2019 basic knowledge of national and international tax law. It covers the fundamental structure of the international tax regime as well as its most important notions that underpin that system. It complements the course \u201cInternational Taxation II \u2013 Allocation of Taxing Rights and Avoidance of Double Taxation\u201d, which focusses on technical aspects of traditional international tax law. The course is divided among three teachers, Professor Werner Haslehner (WH) and two world-leading academic experts, Professor Alexander Rust (AR) and Professor Yariv Brauner (YB).                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a3744\"\n        >\n            <span class=\"accordion__title\">\n                International Tax Law II: Allocation of Taxing Rights                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-EITL-3                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a3744\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> International Tax Law II: Allocation of Taxing Rights<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-EITL-3<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 2 International Taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            On completion of the course unit successful students will be able to (using action verbs):<br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Apply the rules of double taxation conventions to solve complex cross-border tax cases:<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Choose the appropriate allocation rule for a given fact pattern;<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Apply the correct method for the calculation of double taxation relief;<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Identify the available measures for taxpayers and tax authorities to collect information and resolve disputes arising in cross-border tax cases;<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Be aware of the scope different non-discrimination rules and the general anti-abuse rule (GAAR).<br><br><br>\u00a0<br>&#8211;\u00a0\u00a0 Identify the gaps left by double taxation conventions and the consequences arising from these gaps for taxpayers and governments.                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        This course builds on students\u2019 basic knowledge of national and international tax law. It covers the core of the substantive rules governing the allocation of taxing rights and double taxation avoidance. It complements the course \u201cInternational Tax Law I: General Principles and Procedures\u201d, which focusses on the fundamental structure and notions of the international tax system. The course is divided between two teachers, Professor Werner Haslehner (WH) and a judge from Luxembourg\u2019s highest judicial authority in direct tax law, Serge Schroeder (SS). Classes taught by WH are given in English, while class by SS are given in French. The exam may be completed                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a3750\"\n        >\n            <span class=\"accordion__title\">\n                Moot Court                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4TC                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a3750\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Moot Court<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4TC<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 2 International Taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                \n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a375c\"\n        >\n            <span class=\"accordion__title\">\n                EU Tax Law I &#8211; Fundamental Freedoms and State Aid                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-EITL-5                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a375c\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> EU Tax Law I &#8211; Fundamental Freedoms and State Aid<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-EITL-5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 3 EU Taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            On completion of the course unit successful students will be able to (using action verbs):<br>Identify the interaction of the four freedoms with direct taxation and the main problems and frictions that arise there from;<br><br>&#8211;\u00a0\u00a0\u00a0 Master the CJEU\u2019s case law in the aforementioned thematic areas discussed in class;<br><br>&#8211;\u00a0\u00a0\u00a0 Understand the relationship between state aid law and tax law and estimate the impact of state aid law on national tax legislation;<br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Comfortably navigate the steps necessary to decide whether a national measure needs to be notified to the Commission.                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        The course is addressed to students with a basic knowledge of tax law. Some basic notions of EU law and tax law will be briefly revised in the first classes in order to ensure a level playing field. The focus of the course is the interaction of the fundamental freedoms with direct taxation. Hence, the course will be predominantly based on the CJEU\u2019s case law. Because of the impossibility to go through all cases pertaining to the aforementioned issues, we will present, examine and critically discuss \u2018the landmark decisions\u2019 of the CJEU as well as other \u2018important\u2019 cases from both a horizontal and a thematic perspective. \u00a0By way of introduction, the following EU and tax law topics will be briefly recapitulated (Prof. Katerina Pantazatou): &#8211;\u00a0\u00a0\u00a0\u00a0\u00a0 The basic principles of EU law (e.g. the principle of conferral, the principle of subsidiarity and proportionality);-\u00a0\u00a0\u00a0\u00a0\u00a0 The role of the EU institutions in direct taxation with special emphasis on the CJEU; &#8211;\u00a0\u00a0\u00a0\u00a0\u00a0 Legislation in tax matters;-\u00a0\u00a0\u00a0\u00a0\u00a0 Major provisions applicable to direct taxation;-\u00a0\u00a0\u00a0\u00a0\u00a0 The four freedoms (scope, four step analysis; order of priority).\u00a0Upon their introduction, these basic concepts will be discussed vis-a-vis the CJEU\u2019s direct tax case law. While the analysis will be mostly \u2018thematic\u2019 (i.e. it will be built around the main problematic issues presented before the CJEU like taxation of cross-border workers), the aim of the course is to discuss the case law also from an evolutionary and analytical perspective in order to show the development of the relevant EU and tax law concepts in time and the particularities of tax law, in specific the notions of disparities and dislocations and the importance of the distinction between inbound and outbound situations for comparability purposes. Hence, the course will begin by providing a systematic and horizontal analysis of the aforementioned problems, while introducing the students to the case law. In specific, the following questions will be discussed (Prof. Pantazatou): &#8211;\u00a0\u00a0\u00a0\u00a0\u00a0 What are non-discriminatory restrictions? What are disparities and what are dislocations? Which ones are covered by the fundamental freedoms?-\u00a0\u00a0\u00a0\u00a0\u00a0 When are two situations (domestic vs. cross-border\/ cross border v. cross-border\/ different legal forms) comparable?-\u00a0\u00a0\u00a0\u00a0\u00a0 What justifications and under what circumstances have been accepted by the Court?-\u00a0\u00a0\u00a0\u00a0\u00a0 How does the proportionality test work in the given case law?\u00a0The thematic analysis will focus on the following questions and the way they were treated by the CJEU: &#8211;\u00a0\u00a0\u00a0\u00a0\u00a0 Personal income tax (Prof. Katerina Pantazatou)-\u00a0\u00a0\u00a0\u00a0\u00a0 Tax planning, tax avoidance and tax abuse in the EU and the relevant case law (Prof. Ana Paula Dourado);-\u00a0\u00a0\u00a0\u00a0\u00a0 Treatment of losses and group relief in the EU and the relevant case law (Prof. Katerina Pantazatou);-\u00a0\u00a0\u00a0\u00a0\u00a0 Withholding taxes (Prof. Edoardo Traversa)-\u00a0\u00a0\u00a0\u00a0\u00a0 Double taxation in the EU and the relevant case law (Prof. Leopoldo Parada).\u00a0The course will also address the relationship between state aid and tax law. In this context, it will review the main General Court and CJEU case law, including the recent transfer pricing major profile cases (Prof. Katerina Pantazatou)Specifically, the course will:-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 recapitulate the fundamental principles of state aid law before applying them to national taxation;-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 analyse the four criteria to find illegal state aid as laid down in Article 107 TFEU;-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 critically discuss the three-step test applied by the CJEU to fiscal state aid cases;reviews existing cases on aspects of corporate taxation, environmental taxation, transfer pricing, and hybrid mismatches                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a3768\"\n        >\n            <span class=\"accordion__title\">\n                EU Tax Law II &#8211; Secondary Law                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-EITL-6                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a3768\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a36ce\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> EU Tax Law II &#8211; Secondary Law<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-EITL-6<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 3 EU Taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            On completion of the course unit successful students will be able to (using action verbs):<br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Master the rules of secondary EU law governing direct tax law, enabling them to say with confidence how the regulated transactions must be treated across the EU;<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0<br>Adapt to any changes in existing legislation and assess the impact of new tax directives with ease.                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Introducing students to the other main aspects of \u201cEU tax law\u201d, this course complements the content of \u201cEU Tax Law I: Fundamental Freedoms\u201d by covering the most important pieces of EU direct tax legislation.\u00a0The course builds on student\u2019s basic knowledge of national and international tax law and rather more fundamental understanding of EU law, but does not require detailed knowledge of the interaction between fundamental freedoms and taxation.\u00a0Specifically, EU Tax Law II: &#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 recapitulates the legal framework for the creation of EU tax legislation;-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 analyses its positioning between primary EU law and national law and its effects in this legal dynamic;provides a detailed insight into the Parent-Subsidiary Directive, the Interest-Royalties Directive, the Anti-Tax Avoidance Directive, the GloBE Directive, the DACs (the directives covering exchange of information within the EU), the Tax Dispute Resolution Directive and the FASTER directive. It also discusses pending legislative proposals in direct taxation.\u00a0                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<section\n    id=\"tabpanel-c2f8b154-d526-44fe-9882-b40d24b29499\"\n    aria-labelledby=\"tab-c2f8b154-d526-44fe-9882-b40d24b29499\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for European and International Tax Law, Semestre 4 (2025-2026 Summer)<\/h3>\n    \n<div id=\"accordion-module-6a13f624a7fad\" class=\"accordion accordion--theme\">\n            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a7fd7\"\n        >\n            <span class=\"accordion__title\">\n                Course 1 &#8211; Company Law and M&amp;A                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-EITL-7                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a7fd7\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a7fad\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Course 1 &#8211; Company Law and M&amp;A<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-EITL-7<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 4 &#8211; Investment Taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                \n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a7ffc\"\n        >\n            <span class=\"accordion__title\">\n                Course 2 &#8211; Taxation of financial transactions                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-20                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a7ffc\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a7fad\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Course 2 &#8211; Taxation of financial transactions<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-20<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 4 &#8211; Investment Taxation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        On completion of the course unit successful students will be able to:<br>&#8211;\u00a0\u00a0\u00a0\u00a0<br>Distinguish the main financial instruments and certain financial transactions;<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0<br>Analyse the Luxembourg (and international) tax consequences of issuing, entering into and holding those instruments and transactions;<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0<br>Apprehend the conceptional thinking as to optimize the taxation of a fund structure from an international tax planning perspective                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        The objective and purpose of this course is summarized by its very title, which means it will focus on the taxation of financial instruments. The objective of this course is that it will provide you with the basic concepts of taxation of financial instruments in industrialized countries as well as their practical use. Some of the most important of them to be covered are: tax treatment of debt vs. equity, taxation of new financial instruments, an overview of the taxation of certain financial transactions, as well as their specific tax treatment in Luxembourg. The course will also cover certain legal, accounting as well as wider tax areas (e.g. BEPS, FTT, Relibi) which may have an impact on the structuring of financial instruments. <br>\u00a0 <br>Education on the taxation of Luxembourg investment funds and international tax structuring for investment policy <p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a800b\"\n        >\n            <span class=\"accordion__title\">\n                Course 1 &#8211; Tax procedure                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-22                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a800b\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a7fad\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Course 1 &#8211; Tax procedure<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-22<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 5 &#8211; Elective courses<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            On completion of the course unit successful students will be able to (using action verbs):<br><ul><br><li>Expliquer les enjeux de la maitrise des proc\u00e9dures fiscales dans l&#8217;exercice des m\u00e9tiers de conseils ou avocat fiscal\u00a0<\/li><br><li>D\u00e9terminer les actes et d\u00e9lais qui jalonnent les proc\u00e9dures pr\u00e9contentieuses fiscales\u00a0<\/li><br><li>Conseiller et accompagner le contribuable dans ses relations avec l&#8217;administration fiscale<\/li><br><li>Dialoguer avec l&#8217;administration pour le compte du contribuable\u00a0<\/li><br><li>R\u00e9pondre aux demandes\u00a0<\/li><br><li>D\u00e9fendre les int\u00e9r\u00eats, les droits et garanties des contribuables<\/li><br><\/ul>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Le cours couvre les r\u00e8gles juridiques qui jalonnent les proc\u00e9dures fiscales luxembourgeoises dans les contextes europ\u00e9en et international.La protection des droits et obligations des contribuables est en cette mati\u00e8re juridique une pr\u00e9occupation majeure qui r\u00e9git les relations entre l&#8217;administration fiscale et le contribuable. \u00a0Le processus d\u2019\u00e9laboration de la d\u00e9cision d\u2019imposition est examin\u00e9 de mani\u00e8re circonstanci\u00e9e et argument\u00e9e, notamment par l\u2019examen de la jurisprudence fiscale. La compr\u00e9hension des r\u00e8gles r\u00e9gissant la proc\u00e9dure administrative contentieuse d\u2019\u00e9tablissement de l\u2019imp\u00f4t est indispensable pour les praticiens de l&#8217;imp\u00f4t. La m\u00e9connaissance des r\u00e8gles de droit expose le contribuable \u00e0 des pertes financi\u00e8res.\u00a0Les sujets abord\u00e9s sont : <ul><li>La proc\u00e9dure d\u2019imposition <\/li><li>Les r\u00f4les des diff\u00e9rentes entit\u00e9s impliqu\u00e9es dans l&#8217;administration fiscale <\/li><li>Les proc\u00e9dures de contr\u00f4le <\/li><li>Les proc\u00e9dures de redressement <\/li><li>Les r\u00e8gles de prescription<\/li><li>Les recours administratifs et contentieux <\/li><\/ul>Les garanties, les sanctions                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a8018\"\n        >\n            <span class=\"accordion__title\">\n                Course 2 &#8211; Value Added Tax                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-23                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a8018\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a7fad\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Course 2 &#8211; Value Added Tax<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-23<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 5 &#8211; Elective courses<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        On completion of the course unit successful students will be able to:<br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Identify the logic and principles of the EU VAT<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Describe with clarity the rules governing different types of transactions and the difficulties and solutions for the ensuing complexity<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Advise on VAT compliance obligations and catch potential \u201cred flags\u201d in practice<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Assess the indirect tax treatment of the most common domestic and cross-border transactions (delivery of goods\/supplies of services; e.g. financial services and real estate transactions)<br><br><br>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br>Quickly grasp the impact of new case-law of the Court of Justice of the European Union and apply the outcome of the cases to real-life cases                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        This course covers the basics of value-added tax with a particular focus on aspects of particular relevance in Luxembourg such cross-border transactions and financial sector activities. \u00a0The course introduces EU legislation on VAT, but the main focus lies in Luxembourg\u2019s implementation of those rules. Intensive discussion of key jurisprudence of the European Court of Justice on selected important aspects completes preparation of students to solve complex cases in practice.                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a8025\"\n        >\n            <span class=\"accordion__title\">\n                Moot Court                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-94                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a8025\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a7fad\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Moot Court<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-94<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 5 &#8211; Elective courses<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                \n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a8032\"\n        >\n            <span class=\"accordion__title\">\n                Tax Practice Workshop                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            10                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-EITL-9                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a8032\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a7fad\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Tax Practice Workshop<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 10<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-EITL-9<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 6 &#8211; Final paper<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            On completion of the course unit successful students will be able to (using action verbs):<br><ul><br><li>Apply the knowledge acquired throughout the programme to practical problems that are frequently encountered in tax law<\/li><br><li>Respond to fact patterns described in a realistic and incomplete way in a professional and helpful manner<\/li><br><li>Find latest case law in Luxembourg and other jurisdictions to give answers to problems posed beyond the scope of the issues described in courses<\/li><br><\/ul>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        This course has a dual aim: <ul><li>First, it consolidates the knowledge and skills acquired in all previous courses, in particular from the first semester, with practical exercises that both test students\u2019 retention of the content of other classes and showcase their useful application in practice <\/li><li>Second, it introduces particular topical subjects that are of particular practical relevance and have not been discussed in other classes, often because they have only become relevant during the academic year <\/li><\/ul>\u00a0The course is thus a key element towards the finalisation of students\u2019 progress towards mastery of the taught subjects and an opportunity to ensure that they are up to date with latest developments in the law when they graduate.                    <\/div>\n                <\/li>\n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a13f624a803f\"\n        >\n            <span class=\"accordion__title\">\n                Master Thesis                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            10                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            MADE4-25                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a13f624a803f\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a13f624a7fad\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Master Thesis<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 10<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MADE4-25<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module 6 &#8211; Final paper<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                \n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<\/div>\n<\/div><\/section>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The programme is separated into three elements: International Tax Law, European tax law, and Luxembourg tax law. The first semester of the programme gives students a solid understanding of the rules in these three fields, as well as a background in related areas such as company law and financial accounting. 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