Taxation and Tax Planning Social Sciences Program Spring 2025 Semester - Budapest

International tax law is based on national rules, therefore the course is divided into two main streams: The basics of International and National Taxation. Within International taxation we will deal with three topics: tax treaties, EU tax law and new international trends. National taxation is discussed both from legislation making and taxpayers' point of view. The main topics include the taxation of individuals and legal entities, VAT, sectoral taxes and transfer pricing.

Corvinus University of Budapest awards credits based on the ECTS system (2 ECTS credits equals 1 U.S. credit therefore, 6 ECTS credits is equivalent to 3 U.S. credits). At Corvinus University of Budapest, all classes meet for a minimum of 180 minutes per week. Contact hours are calculated through a combination of lecture hours and outside activities which can include (workshops, seminars, fieldwork activities, guest lectures, and independent work) therefore, contact hours may vary on syllabi.