The BEC425 module introduces students to the principles and rules of corporate taxation and adopts a transnational perspective.  Students will become acquainted with the rules that govern corporate taxation and the taxation of cross-border transactions and investment. This will allow them to understand which transactions and actions could qualify as ‘dangerous’ from a tax law perspective, as well as to familiarize with the concepts (and techniques) of tax planning. The main legal instruments that govern these cross-border transactions are Double Tax Conventions (DTCs) and in an intra-EU scenario, the EU tax directives as well as primary EU law (fundamental freedoms and state aid rules). The module will offer an overview of all these instruments with a view to providing the students with the necessary background to understand how cross border transactions are taxed, what loopholes exist and what are the relevant legal frameworks.