International and Comparative Tax Law

Academic year: 2010-2011 Course code module MREC0530 Semester: 1st semester Credits: 3 Study load (hours) 84 Theory (hours): Practice/Exercises(hours): 30,00 Other (hours): Part-time program: Instructor(s) Patrick Cauwenbergh Language of instruction: Dutch Semester exam information: exam in the 1st semester Contract restriction information: 1. Prerequisites *Algemene competenties For law students: bachelor of law   Master's degrees in/masters , in economic sciences, in the commercial sciences or the commercial engineers: have succeeded for the access test ManaMa tax law. *Sequentiality None 2. Objectives (expected learning outcomes) - To acquire thorough and integrated knowledge of issues regarding double taxation agreements (international tax law) - To acquire thorough knowledge of the relationship between national tax law and international tax law, as well as knowledge of the major similarities and differences between the OECD model tax convention, the UN model tax convention and the conventions established between Belgium and its major partner countries - To be able to establish links between international tax law and related fields (e.g. European tax law) - To be able to establish links between theory and practice (the emphasis is on practical examples supporting the theoretical discourse) - To be willing to contemplate comparative law (e.g. the issue of transfer pricing in Belgium and its major partner countries) 3. Course content In an introductory session, the general sources, rules and issues with regard to international tax law will be discussed This introduction is the benchmark for a discussion of the Belgian rules of territoriality, in particular the ones listed in the Income Tax Code, and the Belgian Law of Treaties, in particular the double taxation agreements. In addition to these technical rules, comparisons between tax systems will be expounded on and the way these rules are used by companies and civilians will be discussed. 4. Teaching method Direct contact: Lectures Tutorials Personal work: Assignments - individual 5. Assessment method Exam: Written, without oral presentation Open book Open questions 6. Compulsory reading – study material - OESO-modelverdrag (NL) - OESO-modelverdrag en commentaar OES-modelverdrag (ENG) - Circulaire d.d. 16/11/2004 7. Recommended reading - study material 8. Tutoring laatste aanpassing: last update: 17/11/2009 11:57 katia.detemmerman