The Vienna LL.M. Program in International Tax Law brings together a distinguished faculty of 75 leading experts from academia and professional practice worldwide. Our lecturers include renowned university professors, experienced tax practitioners, legal experts, advisors and specialists with a deep understanding of the challenges shaping international taxation today. This unique combination of academic excellence and practical expertise is one of the defining strengths of the program. Students benefit from rigorous scholarly perspectives as well as first-hand insights into the application of international tax law in complex real-world situations.
Frederik Boulogne
Born in The Netherlands in 1984. He earned an LL.M. in Tax Law at the University of Groningen in 2007 and a PhD in Tax Law at the Vrije Universiteit Amsterdam in 2016. The topic of his dissertation was “Shortcomings in the EU Merger Directive”, published in the Wolters Kluwer Series on International Taxation. His dissertation was awarded the European Doctoral Tax Thesis Award in 2017. Frederik is a tax advisor at BDO in The Netherlands and lectures international tax law at the University of Amsterdam, both in the regular LL.M. programme as well as in the Advanced LL.M. programme. He has published in various academic journals and presented on conferences across the globe.Courses:
Tax Consequences of Mergers in Europe
Globalization has greatly increased the number of international mergers and acquisitions. This course aims at providing a comprehensive analysis of the tax aspects of such transactions from the perspective of European law. On the basis of the EU Merger Directive and the case law of the European Court of Justice, topics such as the (cross-border) utilization of losses, taxation of hidden reserves, anti-abuse limitations, and the relationship between the Merger Directive and the fundamental freedoms will be discussed.
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