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Duration
LevelIntroduction into World Tax Systems (B-KUL-C07A8A)
N.
Aims
The objective of the course is to familiarize students with the major tax systems of the world, which are dominant in professional practice and in academic research and which also act as models for tax policy. The knowledge of these major tax systems is used as an illustration of the structural elements studied in the course on designing and structuring income tax systems. It also provides the general framework for the study of specific topics in the special courses that are studies from the angle of each of these major tax systems.
Previous knowledge
A completed general academic education preferably in law, economics, business administration or accounting and general knowledge of the major taxes applicable in the national tax system of the country of origin.
Course material
Articles and literature
Syllabus
Slides, transparencies, courseware
Examples and samples
Order of Enrolment
Mixed prerequisite:
You may only take this course if you comply with the prerequisites. Prerequisites can be strict or flexible, or can imply simultaneity. A degree level can be also be a prerequisite.
Explanation:
STRICT: You may only take this course if you have passed or applied tolerance for the courses for which this condition is set.
FLEXIBEL: You may only take this course if you have previously taken the courses for which this condition is set.
SIMULTANEOUS: You may only take this course if you also take the courses for which this condition is set (or have taken them previously).
DEGREE: You may only take this course if you have obtained this degree level.
NIVEAU (MASTER)
The codes of the course units mentioned above correspond to the following course descriptions:
Is also included in other courses
Activities
8.0 ects. Introduction into World Tax Systems (B-KUL-C07A8a)
Content
This course contains an introduction into the tax system of the U.S. and of some major tax jurisdictions in Europe: United States (J. Mc Nulty, Berkley, San Fransisco), United Kingdom (Judith Freedman, Oxford), Germany (Manfred Moessner, Osnabrück), France (Daniel Gutmann, Sorbonne, Paris), the Netherlands and the Netherlands Antilles (Peter Essers, Tilburg), Belgium and Luxembourg (Jacques Malherbe, UCLouvain, Brussels & Alain Steichen, Luxembourg). Each course consists of maximum 12 contact hours and takes place on Friday and Saturday. Finally there will be a weekend session of 6 hours on a comparative and international study of inheritance, gift and estate taxes. (N.)
Aims
The objective of the course is to familiarize students with the major tax systems of the world, which are dominant in professional practice and in academic research and which also act as models for tax policy. The knowledge of these major tax systems is used as an illustration of the structural elements studied in the course on designing and structuring income tax systems. It also provides the general framework for the study of specific topics in the special courses that are studies from the angle of each of these major tax systems.
