All programmes > International Taxation

International Taxation (B-KUL-C05B2A)

6 ECTSEnglish39 First term
Debelva Filip
POC Rechten

Aims

Learning goals

The main goals of the course are to explore which techniques the OECD Model Tax Convention uses to resolve problems of international double taxation, how the OECD Model Tax Convention is sometimes adapted to the national tax system and how the tax treaties are integrated into national tax systems. Special consideration will be given to issues of tax treaty interpretation, international tax avoidance and prevention of abuse and transfer pricing.  

Previous knowledge

Students are expected to have completed a basic course of taxation in their national tax system.

Identical courses

This course is identical to the following courses:
C02M9A : International Taxation (for Students working their way through University)

Is included in these courses of study

Activities

6 ects. International Taxation (B-KUL-C05B2a)

6 ECTSEnglishFormat: Lecture39 First term
Debelva Filip
POC Rechten

Content

After an introduction on the causes of double taxation and the place and interpretation of tax treaties in general, in the course, the most recent version of the O.E.C.D. model convention will be discussed.

Course material

• OECD Model Convention + OECD Commentary (made available on Toledo)
• Slides (made available on Toledo)
• Case Law and EU-tax legislation (made available on Toledo)

Format: more information

Lectures
 

 

Evaluation

Evaluation: International Taxation (B-KUL-C25B2a)

Type : Exam during the examination period
Description of evaluation : Written
Type of questions : Closed questions