This course held at ESC Dijon is divided into ten classes. Powerpoint slides have been placed online for all 10 classes. Some of the handouts have been placed on line.

1. Introduction to European Tax

2. Horizontal and Vertical distribution of taxes

3A. Customs Duty: Slides

3B. Customs Duty: handout

4. Excise Duty

5A. VAT as a strategy instrument: slides

5B. VAT as a strategy instrument: handout

6. VAT  in the EU

7. International Double Taxation Avoidence

8. Parent - Subsidiary Dividends

9A. Mergers: Slides

9B. Mergers: Handout

10. Capital taxes