international taxation master’s program

International Taxation Master’s program

Training program description

For students who start in the fall semester of 2021/2022.

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International taxation mester’s program

International Taxation Master’s program Valid: For students starting their studies in the 2021/2022/1 semester General Informations:

Person responsible for the major: Dr. László Péter Lakatos, professor Place of the training: Budapest Training schedule: correspondence Language of the training: English Is it offered as dual training: no

Specializations: No specialisation.

Training and outcome requirements 1. Title of the Master’s programme: Master in International Taxation 2. The level of qualification attainable in the Master's programme, and the title

of the certification:

• qualification level: master (magister, abbreviation: MSc-) degree

• professional qualification in Hungarian: okleveles közgazdász nemzetközi adózás szakon

• professional qualification in English: Economist in International Taxation 3. Field of study: economics 4. Degrees accepted for admittance into the Master’s programme:

4.1. Accepted with the complete credit value: from the economic sciences field, business administration and management, finance and accounting, international business economics undergraduate programmes.

4.2. May be primarily considered with the completion of the credits defined in section 9.3 from the economic sciences field, Applied Economics, Commerce and Marketing, Tourism and Catering, Human Resources and Vocational Instruction Business undergraduate programmes.

4.3. May also be considered with the completion of the credits defined in section 9.3: undergraduate and Master’s courses and courses as defined as per Act LXXX of 1993 on higher education that are accepted by the higher education institution’s credit transfer committee based on a comparison of the studies that serve as the basis of the credits.

5. Programme time in semesters: 4 semesters 6. The number of credits to be completed for the Master's degree: 120 credits

− degree orientation: theory oriented (60-70 percent)

− thesis credit value: 10 credits

− minimum credit value of optional courses: 10 credits 7. International Standard Classification of Education field of education code:

344/0411 8. Master's degree training objectives, attained general and professional

competences: The objective of the programme is the training of economist experts who have the appropriate theoretical and practical knowledge and skills to represent enterprises and individuals in international matters at a high-quality. They are capable of managing domeveningc enterprises’ and individuals’ foreign investments and business transactions and foreign investors’ domeveningc investments and business transactions from a taxation perspective, they are also capable of performing scientific research activity.

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8.1. Attained professional competences 8.1.1. The economist with an international taxation Master’s degree has

a) knowledge

− Knows and understands the basics of expert knowledge in the field of international taxation, the methods of information collection, analysis and problem solving relevant to the field, the limits and conditions of their application.

− Has the tax, accounting and legal knowledge to manage international transactions, enabling him/her to solve complex tax problems.

− Knows and effectively manages the legal knowledge base of the European Union, and is familiar with the domeveningc and international literature.

− Has a comprehensive knowledge relevant to international taxation about the most important links between the economic system and other subsystems of society, the determinations of tax policy and related policies, about open and unresolved issues.

− Through the comparison of tax systems, he/she knows the main directions and economic contexts of tax competition and tax policy, the relationship between national tax systems and international, supranational taxation and other areas of financial law.

− Knows and understands the broader social, economic, domeveningc and international environment, context, current research issues and results of tax policy, tax competition and international tax planning.

− Is aware of the latest international regulations and international trends in the field of international taxation and transfer pricing in the OECD and the European Union, the tools for combating tax evasion, and international case law.

b) skills

− Is capable of developing strategies for solving complex problems, planning solutions, making decisions and providing professional advice to economic operators.

− Is capable of providing comprehensive management and tax advice, conducting complex analyses and developing alternatives for investments and business transactions of domeveningc and foreign companies and individuals.

− When identifying, analysing and solving relevant economic problems in his/her field, takes into account their complex social and policy context.

− Is capable of recognizing and understanding social problems and processing new phenomena.

− Is capable of recognising and understanding the main social impacts of aggressive tax planning, tax fraud and tax competition.

− Is capable of understanding the theoretical aspects of taxation, analyse them together with other areas of the economic system in a systemic way and apply the theoretical context in practice.

− Formulates new conclusions, original ideas and solutions in a multidisciplinary context, in a new and undiscovered environment.

− Is able to develop solutions also for new, innovative business solutions in accordance with the legislation and business environment, and to conduct interdisciplinary scientific research in the field of international taxation determining new theoretical approaches in tax law.

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− When analysing and resolving problems in practice, applies an interdisciplinary approach (tax, accounting, financial and legal) if necessary.

− Is capable of exploring distant correlations and taking complex interactions into account during analysis and problem solving.

− Publishes professional analyses and case studies in a foreign language in accordance with the rules of professional publication.

c) attitudes

− Committed to his/her profession, knows its core values and standards and is engaged in them, pursues to develop and interpret them critically.

− Committed to do quality work.

− Committed to teamwork.

− Critical to his/her own knowledge, work and behaviour and those of his/her colleagues.

− Considers it his/her duty to correct errors and improve his/her colleagues.

− Is willing to learn a new.

− Consciously seeks the problems to be solved, is innovative and proactive in dealing with economic problems.

− In the case of a project or group assignment, he/she is determined, constructive, cooperative, initiative.

d) autonomy and responsibilities

− Self-sufficient in raising and preparing comprehensive and specific professional issues, representing and explaining professional views.

− Reveals professional links individually.

− Takes responsibility and liable for the consequences of his/her activities in other professional fields.

9. Master’s programme properties 9.1. Professional properties

The scientific fields and professional areas that the training is based on are:

− economic and social sciences: comparative theory of tax systems: tax competition, tax reform, comparative tax policy; public finances, financial and tax accounting, international business economics, international supply chain management, quantitative methods 30-50 credits;

− taxation professional studies: law of tax treaties: problems of double taxation and methods to avoid; tax law of the European Union, tax administration law and international exchange of information, international tax planning for companies, international taxation of the income and assets of individuals, value added tax in the European Union and Hungary 20-40 credits;

− differentiated professional studies: international and EU public law, transfer pricing (transfer pricing theory, comparative analysis and international regulation), international business law, international accounting, domeveningc and EU company law, international finance 25-45 credits.

9.2. Foreign language requirements To obtain a master's degree, a state-accredited at least intermediate (B2), complex type language examination in English or a secondary intermediate (B2), complex type professional language examination in another living foreign language or a state-accredited advanced (C1), complex type general language examination or an equivalent secondary school leaving certificate or diploma is required.

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9.3. Minimum requirements for joining the Master's programme cycle for holders of the diplomas listed in points 4.2 and 4.3: Joining the Master’s programme requires minimum 60 credits from the following fields:

− from the field of methodological studies (mathematics, statistics, informatics) 15 credits;

− from the field of economic studies (micro and macroeconomy, basics of finance, international economics, environmental economics, economic theory, economic statistics, history of economic thought, economic modelling, economic policy, sectoral and functional economics, public economics, global and European economics, public policy studies) 10 credits

− from the field of business studies (human resources management, business law, marketing, management and leadership, management of value creating processes, decision theory and methods, business ethics, strategic planning, business communication) 10 credits

− from the field of sociological studies (EU, general law and business law studies, history of economy, sociology, philosophy) 10 credits;

− from the field of professional studies (business economics, finances, financial calculations and financial markets, management accounting, financial accounting, preparation and analytics of the annual report, accounting for financial institutions and budget accounting, consolidated accounts, accounting information systems, corporate finance, taxation, business valuation, financial law) 15 credits.

A special admission requirement into the Master’s programme is at least 30 credits from the above listed fields based on previous studies. In the Master's programme, the missing credits must be obtained as specified in the study and examination rules of the higher education institution.

10. Degree thesis/ Dissertation The aim of the dissertation is to certify the student's knowledge and expertise in a chosen topic, scientific data collection, systematization, analysis and processing related to the chosen topic, discussion of the chosen phenomenon or problem, hypothesis creation, problem solving, analysis of alternative hypotheses, analysis and in refuting the counter-arguments, in a coherent, consistent, language-oriented written explanation of his thoughts, views, positions, statements.

11. Type of Degree thesis Research thesis.

12. Requirements for the issue of a final certificate The University will issue a final certificate to the student who has obtained

− the study and examination regulation prescribed in the curriculum, and

− the required internship (professional experience),

− in the case of dual training, fulfilled the prescribed work obligations at the traineeship, andthe required credits.

13. Conditions for admission to the final examination Joint conditions for admission to the final exam: a) obtaining a final certificate, b) submission of the dissertation by the deadline, c) evaluation of the dissertation with a different grade than the deadline, d) registration for the final exam by the deadline, e) the student has no overdue payment debt to the University for the given training, f) accounted for with assets owned by the University (borrowed books, sports

equipment, etc.). A student who has not fulfilled any of the provisions of the points a)-f) cannot be admitted to the final examination.

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14. Parts of the final exam The final exam consists of defending the dissertation.

15. Determining the result of the final exam The arithmetic mean of the following two digits, rounded to two decimal places: a) the grade given to the dissertation by the reviewer (s) - determined with a five-point

qualification - in case of several reviewers the average of the marks of the reviews is rounded to two decimal places, and

b) the grade obtained for the defense of the dissertation, for the answers to the questions related to the dissertation - established with a five-level qualification.

16. Components of diploma qualification, method of calculation The result of the diploma is the arithmetic mean of the following two digits, rounded to two decimal places: a) the credit-weighted average of the marks of the compulsory and optional subjects in

the amount of credits prescribed in the curriculum, and b) the result (grade) of the final examination.

17. Conditions for issuing a diploma A prerequisite for the award of a diploma certifying the completion of higher education studies is the successful completion of the final examination, as well as the passing of the language examination required by the training and output requirements and the presentation of the relevant language examination certificate.

18. Internship The training is accompanied by an internship as defined in the Study and Examination Regulations.

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2MLNEMZ19ABP – Master in International Taxation master programme in Budapest, in English, Correspondence training Curriculum for 2021/2022. (1.) fall semester for beginning students

Subject Code Subject Name T

yp

e

Number of hours

per semester

hours

Cre

dit

s

Ev

alu

ati

on

Fa

ll o

r S

pri

ng

Sem

este

r 2021/22 Academic

year

2022/23 Academic

year

Cre

dit

Subject responsible

Institute

Requirement Equivalent

subject

PSO 1 2 3 4

Lec

ture

Sem

ina

r

Fa

ll

sem

este

r

Sp

rin

g

sem

este

r

Fa

ll

sem

este

r

Sp

rin

g

sem

este

r

Code Name Code Name

Core subjects 24 25 30 21 100

Fundamental level core subjects 13 13 10 5 41

MSOA001LAMB Quantitative Methods C 12 12 5 ex spring 5 Solymosi István Tamás

Institute of Mathematics and Statistical Modelling

PSGJ001LAMB Comaprative tax policy

C 12 12 5 ex fall 5 Czoboly Gergely Institute of Finance, Accounting and Business Law

PSPS004LAMB Financial and tax accounting

C 12 12 5 ex spring 5 Lakatos László Péter

Institute of Finance, Accounting and Business Law

yes

PSPS001LAMB International accounting

C 12 12 5 ex fall 5 Lakatos László Péter



VGUG008LAMB International business economics

C 12 12 5 ex fall 5 Czakó Erzsébet Institute of Business Economics

VGLE001LAMB International supply chain management

C 12 12 5 ex spring 5 Gelei Andrea Institute of Business Economics

PSPE001LAMB Public finance C 12 3 ex fall 3 Kürthy Gábor Institute of Finance, Accounting and Business Law

PSPE002LAMB International finance C 12 3 ex spring 3 Kürthy Gábor Institute of Finance, Accounting and Business Law

PSBV001LAMB Investment C 12 12 5 ex spring 5 Berlinger Edina Institute of Finance, Accounting and Business Law

Professional level core subjects 11 12 20 16 59

PSPS002LAMB Corporate tax planning

C 12 16 6 ex spring 6 Lakatos László Péter



8




yp

e

Number of hours

per semester

hours

Cre

dit

s

Ev

alu

ati

on

Fa

ll o

r S

pri

ng

Sem

este

r 2021/22 Academic

year

2022/23 Academic

year

Cre

dit

Subject responsible

Institute


subject

PSO 1 2 3 4

Lec

ture

Sem

ina

r

Fa

ll

sem

este

r

Sp

rin

g

sem

este

r

Fa

ll

sem

este

r

Sp

rin

g

sem

este

r

Code Name Code Name

PSPS003LAMB Transfer pricing C 12 12 5 ex fall 5 Lakatos László Péter



PSGJ006LAMB EU tax law I: direct taxes

C 12 12 5 ex fall 5 Erdős Gabriella Institute of Finance, Accounting and Business Law


PSGJ007LAMB EU tax law II: VAT, customs and excise duty

C 12 16 6 ex spring 6 Erdős Gabriella Institute of Finance, Accounting and Business Law

PSGJ002LAMB Tax treaty law C 12 16 6 ex fall 6 Czoboly Gergely Institute of Finance, Accounting and Business Law

PSGJ008LAMB

International tax administration and exchange of information

C 12 12 5 ex spring 5 Erdős Gabriella Institute of Finance, Accounting and Business Law

PSGJ002LAMB Tax treaty law

PSGJ003LAMB International tax planning of personal income and wealth

C 12 16 6 ex spring 6 Czoboly Gergely Institute of Finance, Accounting and Business Law


PSGJ010LAMB International law and treaty negotiation

C 12 12 5 ex fall 5 Nemessányi Zoltán


PSGJ011LAMB EU law C 12 12 5 ex fall 5 Nemessányi Zoltán


PSGJ004LAMB EU and Hungarian company law

C 12 12 5 ex spring 5 Csöndes Mónika Institute of Finance, Accounting and Business Law

PSGJ005LAMB Társasági jog Magyarországon és az Európai Unióban

C 12 12 5 ex fall 5 Csöndes Mónika Institute of Finance, Accounting and Business Law

Thesis writing 0 0 3 7 10

PSPS005LAMB Thesis writing I. C 0 12 3 pg fall 3 yes

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yp

e

Number of hours

per semester

hours

Cre

dit

s

Ev

alu

ati

on

Fa

ll o

r S

pri

ng

Sem

este

r 2021/22 Academic

year

2022/23 Academic

year

Cre

dit

Subject responsible

Institute


subject

PSO 1 2 3 4

Lec

ture

Sem

ina

r

Fa

ll

sem

este

r

Sp

rin

g

sem

este

r

Fa

ll

sem

este

r

Sp

rin

g

sem

este

r

Code Name Code Name

PSPS006LAMB Thesis writing II. C 0 12 7 pg spring 7 PSPS005LAMB Thesis writing I.

yes

Elective courses 5 0 5 0 10

Foreign language E 0 pg fall,

spring Dobos Ágota

Centre of Foreign Language Education and Research

IOK0001NABB Hungarian Language SHI I.*

E/C

0 4 3 pg fall 3 3 Dobos Ágota Centre of Foreign Language Education and Research

no

IOK0004NABB Hungarian Language SHI II.*

E/C

0 4 3 ex spring 3 3 Dobos Ágota Centre of Foreign Language Education and Research

no

PSPS016LAMB Digitalisation of Tax and Compliance

E 12 12 5 pg fall,

spring 5 yes

PSPS017LAMB Real Estate planning E 12 12 5 pg spring 5

Elective courses E fall,

spring 5 5

Internship 0 0

PSPS020LAMB Internship C 0 s 0 no

Total credits 29 25 38 28 120

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Remarks Type: C-compulsory courses, CE-core elective courses, E-elective (optional) courses Methods of assessment: ex-exam (exam at the end of the semester, but other forms of assessment are possible during the semester), pg- grade based on the practical assignments given during the course of the semester, a=signature, ce- Comprehensive examination A subject that can be completed in a preferential study order (PSO) on the basis of Section 92 of the Study and Examination Regulation (TVSZ) Physical education Students wishing to play sports can only take a physical education subject with the payment of a specified fee. Foreign language During their studies, students can learn a language in the form of paid subjects within the framework of elective subjects. * Hungarian Language is a compulsory subject for the students participating in the Stipendium Hungaricum scholarship program in the first two semesters. Curriculum It is recommended to include the subjects in the schedule according to the sample curriculum. The student may deviate from this, taking into account: 1. the pre-study order, 2. semester of announcing subjects 3. Completion of an average of 30 credits per semester 4. In addition to the compulsory subjects, students may take elective subjects from the offer of elective

subjects (see Neptun) as well as foreign languages. 5. A minimum of 2/3 of the required amount of credit must be completed at Corvinus University. The detailed rules related to the admission of the subjects and the completion of the subjects are included in the Study and Examination Regulations! Please note that curriculum changes are possible!

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2MLNEMZ19ABP – Master in International Taxation master programme in Budapest, in English, Correspondence training Curriculum for 2021/2022. (2.) spring semester for beginning students


yp

e

Number of hours per semester

hours

Cre

dit

s

Ev

alu

ati

on

Fa

ll o

r S

pri

ng

Sem

este

r

2021/22 Academic

year

2022/23 Academic

year

2023/24 Academic

year

Cre

dit

Subject responsible

Institute

Requirement Equivalent subject

PSO

1 2 3 4

Lec

ture

Sem

ina

r

Sp

rin

g

sem

este

r

Fa

ll s

emes

ter

Sp

rin

g

sem

este

r

Fa

ll s

emes

ter

Code Name Code Name

Core subjects 25 30 24 31 110

Fundamental level core subjects 13 10 5 13 41

MSOA001LAMB Quantitative Methods C 12 12 5 ex spring 5 5 Solymosi István Tamás

Institute of Mathematics and Statistical Modelling

PSGJ001LAMB Comparative tax policy C 12 12 5 ex fall 5 5 Czoboly Gergely



C 12 12 5 ex spring 5 5 Lakatos László Péter



yes

PSPS001LAMB International accounting C 12 12 5 ex fall 5 5 Lakatos László Péter


VGUG008LAMB International business economics

C 12 12 5 ex fall 5 5 Czakó Erzsébet Institute of Business Economics

VGLE001LAMB International supply chain management

C 12 12 5 ex spring 5 5 Gelei Andrea Institute of Business Economics

PSPE001LAMB Public finance C 12 3 ex fall 3 3 Kürthy Gábor Institute of Finance, Accounting and Business Law

PSPE002LAMB International finance C 12 3 ex spring 3 3 Kürthy Gábor Institute of Finance, Accounting and Business Law

PSBV001LAMB Investment C 12 12 5 ex spring 5 5 Berlinger Edina Institute of Finance, Accounting and Business Law

Professional level core subjects 12 20 16 11 59

PSPS002LAMB Corporate tax planning C 12 16 6 ex spring 6 Lakatos László Péter



PSPS003LAMB Transfer pricing C 12 12 5 ex fall 5 5 Lakatos László Péter



PSGJ006LAMB EU tax law I: direct taxes C 12 12 5 ex fall 5 5 Erdős Gabriella Institute of Finance, Accounting and Business Law


PSGJ007LAMB EU tax law II: VAT, customs and excise duty

C 12 16 6 ex spring 6 6 Erdős Gabriella Institute of Finance, Accounting and Business Law

PSGJ002LAMB Tax treaty law C 12 16 6 ex fall 6 6 Czoboly Gergely


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2MLNEMZ19ABP – Master in International Taxation master programme in Budapest, in English, Correspondence training Curriculum for 2021/2022. (2.) spring semester for beginning students


yp

e

Number of hours per semester

hours

Cre

dit

s

Ev

alu

ati

on

Fa

ll o

r S

pri

ng

Sem

este

r

2021/22 Academic

year

2022/23 Academic

year

2023/24 Academic

year

Cre

dit

Subject responsible

Institute

Requirement Equivalent subject

PSO

1 2 3 4

Lec

ture

Sem

ina

r

Sp

rin

g

sem

este

r

Fa

ll s

emes

ter

Sp

rin

g

sem

este

r

Fa

ll s

emes

ter

Code Name Code Name

PSGJ008LAMB International tax administration and exchange of information

C 12 12 5 ex spring 5 5 Erdős Gabriella Institute of Finance, Accounting and Business Law

PSGJ002LAMB Tax treaty law

PSGJ003LAMB International tax planning of personal income and wealth

C 12 16 6 ex spring 6 Czoboly Gergely



PSGJ010LAMB International law and treaty negotiation

C 12 12 5 ex fall 5 5 Nemessányi Zoltán


PSGJ011LAMB EU law C 12 12 5 ex fall 5 5 Nemessányi Zoltán


PSGJ004LAMB EU and Hungarian company law

C 12 12 5 ex spring 5 5 Csöndes Mónika


PSGJ005LAMB Társasági jog Magyarországon és az Európai Unióban

C 12 12 5 ex fall 5 5 Csöndes Mónika


Thesis writing C 0 0 3 7 10

PSPS005LAMB Thesis writing I. C 0 12 3 pg spring 3 yes

PSPS006LAMB Thesis writing II. C 0 12 7 pg fall 7 PSPS005LAMB Thesis writing I.

yes

Elective courses 5 0 5 0 10

Foreign language E 0 pg fall,

spring Dobos Ágota

Centre of Foreign Language Education and Research

PSPS016LAMB Digitalisation of Tax and Compliance

E 12 12 5 pg fall,

spring 5 no

PSPS017LAMB Real Estate planning E 12 12 5 pg spring 5 no

Elective courses E fall,

spring yes

Internship 0 0

PSPS020LAMB Internship C 0 s 0

Total credits 30 30 29 31 120

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Remarks Type: C-compulsory courses, CE-core elective courses, E-elective (optional) courses Methods of assessment: ex-exam (exam at the end of the semester, but other forms of assessment are possible during the semester), pg- grade based on the practical assignments given during the course of the semester, a=signature, ce- Comprehensive examination A subject that can be completed in a preferential study order (PSO) on the basis of Section 92 of the Study and Examination Regulation (TVSZ) Physical education Students wishing to play sports can only take a physical education subject with the payment of a specified fee. Foreign language During their studies, students can learn a language in the form of paid subjects within the framework of elective subjects. * Hungarian Language is a compulsory subject for the students participating in the Stipendium Hungaricum scholarship program in the first two semesters. Curriculum It is recommended to include the subjects in the schedule according to the sample curriculum. The student may deviate from this, taking into account: 6. the pre-study order, 7. semester of announcing subjects 8. Completion of an average of 30 credits per semester 9. In addition to the compulsory subjects, students may take elective subjects from the offer

of elective subjects (see Neptun) as well as foreign languages. 10. A minimum of 2/3 of the required amount of credit must be completed at Corvinus

University. The detailed rules related to the admission of the subjects and the completion of the subjects are included in the Study and Examination Regulations! Please note that curriculum changes are possible!

international taxation master’s program

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