The course aims at introducing Students to international taxation, with a focus on the OECD Model Double Taxation Convention, the model convention on which most tax treaties worldwide are based as well as on the recent developments introduced by the OECD/G20 Base Erosion and Profit Shifting Project (BEPS). The course will also make introductory references to transfer pricing in the light of the OECD Transfer Pricing Guidelines and to selected issues of EU Tax Law, with a specific concern for EU-Switzerland tax relations. Through this course, Students can expect to acquire: 1) introductory knowledge on the functioning of tax treaties and their concrete application with specific regard to cross-border corporate transactions; 2) a basic understanding of the transfer pricing process; and 3) an awareness of the impact of the tax policy of the European Union on a third country such as Switzerland.