In a globalized world characterized by an increasing mobility of persons and enterprises, the rules of international taxation have become of critical importance. The Executive Master in International Taxation (MAS), managed by the Center of Business, Tax and Innovation Law (CCFI) of the University of Neuchâtel, is designed to provide practitioners with a high-level expertise in the area of International Taxation.

The program is organized on a part-time basis. Courses take place at the University of Neuchâtel in a "block fashion" i.e. 5 days per month and are taught in English. The faculty consists of Swiss and International academics and senior practitioners.
The program begins in January with a series of "core courses" in International Taxation (January to June). During this period, the students acquire basic expertise in International Taxation, focusing in particular on Tax Treaty (100 teaching hours) and EC Tax (30 teaching hours) Law. Particular attention is also paid to Swiss Tax Law (60 teaching hours) and VAT (40 teaching hours).
From July to December, the students are then given the opportunity to enrich their actual or contemplated area of practice by choosing one of the two following alternative specializations upon enrolment in the program (250 teaching hours):

- International Business Taxation
- International Estate Planning

In the International Business Taxation specialization, the emphasis is placed in particular on Transfer Pricing, Advanced Swiss and European Corporate Taxation, VAT and taxation of employees and other stakeholders. The International Estate Planning specialization, on the other hand, provides further insight on Swiss individual taxation as well as on selected foreign tax systems. In addition, the specialization focuses on other issues typically relevant to an estate planning context such as taxation of trusts, foundations, hybrid entities, high net worth individuals, savings, QI taxation, etc. Each specialization ends with a tax planning workshop.
A Master Thesis exploring one or several issues covered by the program will conclude the course.

By leading Swiss and international experts :

Prof. Dr. Robert Danon                   Dr. Marcel R. Jung
Mr Daniel de Vries Reilingh         Mr Frédéric Vuilleumier
Prof. Dr. Xavier Oberson               Dr. Marcel Widrig
Prof. Dr. Dr. h.c. Ben Terra           Dr. Reto Heuberger
Prof. Dr. Pierre-Marie Glauser       Dr. Emmanuel Raigeard de la Blétière
Prof. Dr. Henri Torrione                Dr. Jean-Frédéric Maraia
Prof. Dr. Kees van Raad                Dr. Jeanine de Vries Reilingh
Prof. Dr. Pasquale Pistone            Dr. Raphael Gani
Prof. Dr. Guglielmo Maisto             Dr. Mario Tenore
Prof. Dr. Jacques Malherbe          Mr Denis Berdoz
Prof. Dr. Daniel Gutmann               Mr. Jean-Blaise Eckert
Prof. Dr. Florence Guillaume         Mr Sergey Bezborodov
Prof. Dr. Raymond Luja                  Mr Nicolas Bonvin
Mr Servaas van Thiel                    Mr Thierry Boitelle
Mrs Caroline Silberztein                Mr Stefan Oesterhelt 
Mr. Ronald Wijs                                Mrs Ramona Piscopo
Mrs Alexandra Storckmeijer        Mr Hugues Salomé
Dr. Gerald Toifl                               Mr Frédéric Gante
Dr. Peter Brulisauer                      Mr Pierre-Alain Guillaume
Dr. Thomas Meister                      Mr David Hirsberg
Ms Joanna Wheeler                      Mr. Alessandro Bavila
Mr. Roland Pfister                         Mrs Stephanie Jarrett

Core courses (25 ECTS)

From January to June 2010
The core courses consist of the 5 following modules:

• Comparative Taxation and Tax Policy
• Tax Treaties
• EC Tax Law - Fundamentals
• Swiss Tax Law - Fundamentals
• Swiss and European VAT - Fundamentals

International Business Taxation - Specialization A (25 ECTS)

From July to December 2010
The International Business Taxation specialization consists of the 8 following modules:

• International and Comparative Business Law
• Accounting and Tax Law
• Swiss and Comparative Corporate Taxation
• Transfer Pricing
• Swiss and EC VAT - Advanced
• EC Tax Law - Advanced
• Swiss and International Taxation of employees
• Tax Planning Workshop

International Estate Planning - Specialization B (25 ECTS)

From July to December 2010
The International Estate Planning specialization consists of the 9 following modules :

• International and Comparative Succession Law
• Swiss and Comparative Individual Taxation (income, net wealth, gift, inheritance and transfer taxes)
• International taxation of high net worth individuals (including artists and sportsmen)
• Swiss and Comparative taxation of selected vehicles (trusts, foundations, investment funds, partnerships)
• Application of tax treaties to hybrid entities
• Swiss and Comparative taxation of charities
• EC Tax Law - Advanced
• Savings and QI Taxation
• Tax planning Workshop
  

Core courses schedule
From January to June 2010
Modules 2010

4 5 6 January          Comparative Taxation and Tax Policy

7 8 9 January          Tax Treaties
1 2 3 February 
4 5 6 February 
1 2 3 and 4 March 

4 5 6 March              EC Tax Law
6 7 April 

7 8 9 10 April           Swiss Tax Law
3 4 5 6 7 May 

8 May                       Swiss and European VAT
7 8 9 June
10 11 June 

International Business Taxation - Specialization A (25 ECTS)
Modules 2010

5 6 July                    International and Comparative Business Law

6 7 8 July                 Accounting and Tax Law

8 9 10 July               Swiss and Comparative Corporate Taxation
2 3 4 August
5 6 7 August
6 September

6 7 8 September      Transfer Pricing
9 10 11 September
4 5 October

6 7 8 9 October       Swiss and EC VAT - Advanced
2 3 November

3 4 5 6  November   EC Tax Law - Advanced

6 29 30 November   Swiss and International Taxation of employees

1 2 3 4 December    Tax Planning Workshop

International Estate Planning - Specialization B
Module 2010 

5 6 July                       International and Comparative Succession Law

6 7 8 9 10 July            Swiss and Comparative Individual Taxation
                                   (income, net wealth, gift, inheritance and transfer taxes)
2 3 4 5 August

6 7 August                  Swiss and Comparative taxation of selected vehicles 
                                   (trusts, foundations, investment funds, partnerships)
6 7 8 September

8 9 10 11 September  International taxation of high net worth individuals
                                   (including artists and sportsmen)

4 5 6 7 October          Application of tax treaties to hybrid entities

7 8 9 October             Swiss and Comparative taxation of charities
2 November

2 3 4 5 November       EC Tax Law - Advanced

6 29 November           Savings and QI Taxation

30 November              Tax Planning Workshop
1 2 3 December

Registration
The candidate must present a request of registration to the « Service de la formation continue ». The registration documentation should contain :

• A signed and dated registration form;
• A curriculum vitae;
• A letter outlining the reasons for attending this course;
• Copies of diplomas;
• 2 passport photos.

If necessary, the registration documentation can be supplemented by an interview.

Number of participants
The number of participants is limited to 30 maximum.

Registration fee
The fee for the entire program is CHF 20'000 .-

Master Thesis (10 ECTS)

The subject of the Master Thesis is chosen together with one of the course teachers. The topic of the Master Thesis is subject to the program director's approval and must be submitted no later than the last day of the specialization course.

Structure

Courses are held in Neuchâtel for six consecutive days at the beginning of each month. The program consists of a total of 60 credits or 600 hours of work.

Information and registration

Prof. Dr. Robert Danon, program director, robert.danon@unine.ch
Ms Fabienne Guignard, program coordinator, fabienne.guignard@unine.ch

Administration Manager :

Nicole Meyer
Av. du 1er-mars 26
CH - 2000 Neuchâtel
Tel :    032 718 13 24
E-mail : nicole.meyer@unine.ch

Site Web  
Application form 2011 (pdf)
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