Global Corporate Taxation and the Digital Economy

There are four essential reasons to take “Global Corporate Taxation and the Digital Economy”: the course is compact in its structure, diversified in terms of its participants, glocal in its unique approach, and digital in regard to technological background. 

1. Compact: The course summarizes key concepts of global taxation in an intensive four-week period, which also allows for personal study. 

2. Diversified: For most professionals operating in legal and business advisory services (such as finance, M&A, accounting and control, private equity and venture capital and global business strategies), it is crucial to master corporate tax concepts. The course caters to this wide range of advisors. The class group will feature both students enrolled in the Specialized Master program and a diverse group of international students interested in specializing in this topic. 

3. Glocal: Ongoing business processes and reorganizations require a “glocal” perspective because, on the one hand, impacts are global, while on the other hand, tax legislation is local as it is enforced by individual States. The course offers an intertwined educational path that brings the local legal/tax background of individual participants into a common pool of shared operative tools. 

4. Digital: Global corporate taxation at the current stage is strictly interconnected with the digital economy, with the result that impactful advice relies on a basic knowledge of technological innovations that are bringing big data to bear on strategic decisions. The course offers an introduction to the evolving nature of this bi-dimensional nature of current corporate tax practice. 

• Tax treaties 

• Basic global corporate taxation  

• Fundamentals of EU corporate taxation 

• Tax aspects of transfer pricing 

• Global tax strategies  

• BEPS and the global minimum tax (OECD GloBE Rules and EU Directive) 

• Tax risk control framework 

• Exchange of tax information and data 

• Big data, information and AI 

The course aims to allow students to develop a thorough comprehension of corporate tax law concepts within a rapidly evolving market for advisory services, offering traditional teaching of tax law enriched with a connection to the digital economy. The program also allows students to understand planning scenarios through the analysis of cases, as well as develop analytic reasoning and sound skills to address new and challenging tax issues in connection with complex reporting requirements of companies operating on a global scale.

At the end of the course students will be able to: 

• recognize and understand the relationships between tax strategies and the competitive context, and appreciate the tasks involved in implementing these strategies; 

• recognize, explain and reproduce core corporate tax tools and techniques in international contexts; 

• know the concepts, frameworks and tools required for analyzing global corporate tax strategies; 

• recognize when and how data analytics can address core tax strategic issues;    

• describe the factors driving the tax internationalization processes of firms; and  

• explain how firms deal with the challenges of managing their tax strategies across borders. 

Students who take the course may go on to employment within the tax and accounting financial sector in major advisory firms internationally, as well as in a variety of in-house roles within tax, finance and accounting departments of companies. Others may go on to work in fields such as investment banking, private equity, consulting and policymaking. Additional speaker events are organized to complement the program, which facilitate interaction with firms in their recruiting processes. In particular, a workshop with potential employers will be organized at the end of the course to facilitate the process for students of entering a competitive advisory services market.

Take-home paper on a topic or case study assigned by the instructors and final written exam (multiple choice). In order to earn 8 credits (ECTS), participants are required to attain at least an 80% attendance rate and pass the exam. 

First-level university degree (Bachelor degree) in any discipline (completed at the moment of application).  Applicants can be enrolled in a second-level degree program or already employed.
Required fluency in English: B2 (upper intermediate) level of competence (at enrollment).
The selection aims to assess the background, competences (knowledge, skills and abilities) and the motivation of the candidate and is based on: academic curriculum (weight 50%); curriculum vitae (weight 25%); and motivational letter (weight 25%). 
Applicants can apply through the ad hoc online procedure:  
www.unibocconi.it/ammissionimaster

Applications must be submitted between 15 October 2024 - 28 February 2024. Results will be communicated by 10 March 2024. 
Details about the selection procedure are available at:  
www.unibocconi.it/mdt

The cost of the course “Global Corporate Taxation and the Digital Economy” is €1560. Applicants must follow the payment procedure which is explained in detail on the website www.unibocconi.it/finanziamentimaster