Required in stage
Optional in stage
First term
Second term
Both terms
Not organised
This year
Next year
Alternating years
External
Prerequisites
Language of instruction
Duration
Identical coursesNational and International Tax Policy (B-KUL-C00K9A)
Cannot be taken as part of an examination contract
Debelva Filip (coordinator) | Debelva Filip | Haelterman Axel | Vyncke Kenneth Aims
LG 1. The student can explain the tax principles/concepts relating to national, European and international taxation.
LG 2. The student can comprehend the structure of the Belgian tax legislation and he/she can apply the legislation to concrete tax problems, paying attention to the European and international taxation.
LG 3. The student can situate and explain a tax problem on the basis of his/her acquired scientific knowledge relating to national, European and international taxation.
LG 5. The student can analyze complex facts incl. a tax problem and he/she can reduce it to the essence of the problem, in order to elaborate in an independent way on a comprehensive solution in accordance with the law, paying attention to a critical attitude and to results orientation.
LG 6. The student can evaluate and formulate his/her research results within the context of a research question critically.
LG 7. The student can report in writing and he/she can do an oral presentation within the context of a research question.
Previous knowledge
·Students have a general academic training in law and/or economics and they have an acquired knowledge of the general principles of tax law.
Is included in these courses of study
Activities
4 ects. National and International Tax Policy (B-KUL-C00K9a)
Content
The aim of this course is to provide the students with a national, European and international background in the field of tax policy, with a focus on facilitating concrete flexible thinking about tax issues.
Course material
- Slides (made available on TOLEDO)
- Reports of national and international organizations and legal doctrine (made available on Toledo)
Language of instruction: more information
The English language of the course “National and international tax policy” is allowed because of the use of international concepts and terms. The Belgian politics are influenced by international developments. The English language also gives the opportunity to invite international guest professors, f.i. specialized lecturers of international institutions and academics of international universities. Some (guest) colleges will be held in Dutch.
Evaluation
Evaluation: National and International Tax Policy (B-KUL-C20K9a)
Explanation
Paper and presentation. Participation during the year will no longer be taken into account.
Information about retaking exams
Paper and presentation. Participation during the year will no longer be taken into account.