3 ECTS credits
90 h study time
Offer 1 with catalog number 6001515FNR for all students in the 2nd semester at a (F) Master - specialised level.
Following a general terminological introduction, the course concentrates on tax obstacles to the cross border movement of products and production factors and discusses the relevant legal frameworks developed at international and regional level to eliminate these obstacles or mitigate their adverse effects.
It first illustrates, on the basis of cases, the main indirect tax obstacles to international trade (including customs duties, origin and destination type taxes, cumulative sales taxes) and compares the legal remedies formulated in the framework of the World Trade Organisation and the European Union.
Secondly, also on the basis of cases, it focuses on the main direct tax obstacles to the international movement of production factors (including economic and juridical double taxation) and compares the legal remedies formulated in the framework of the OECD and the European Union. In doing so all basic international (corporate) income tax issues will be discussed including the extraterritorial definition of tax jurisdiction in respect of the various cross border income flows mentioned in the OECD Model Convention (including business profits, dividends, interest, royalties and service fees), the different methods to avoid double taxation (including the exemption and credits methods) and private sector techniques of tax planning, tax avoidance and tax evasion (including decisions on the location, legal form and financing of foreign investments, the use of base and conduit companies for treaty shopping and the possibilities and limits to using intra group transfer prices for tax planning purposes). In addition special attention will be given to the income tax case law of the European Court of Justice.
Secondly, also on the basis of cases, it focuses on the main direct tax obstacles to the international movement of production factors (including economic and juridical double taxation) and compares the legal remedies formulated in the framework of the OECD and the European Union. In doing so all basic international (corporate) income tax issues will be discussed including the extraterritorial definition of tax juridiction in respect of the various cross border income flows mentioned in the OECD Model Convention (including business profits, dividends, interest, royalties and service fees), the different methods to avoid double taxation (including the exemption and credits methods) and private sector techniques of tax planning, tax avoidance and tax evasion (including decisions on the location, legal form and financing of foreign investments, the use of base and conduit companies for treaty shopping and the possibilities and limits to using intra group transfer prices for tax planning purposes). In addition special attention will be given to the income tax case law of the European Court of Justice.
Active class participation is expected from students and may influence the final exam results.
The course will only be given in English
A reader will be available to students at the PILC secretariat which contains a detailed outline of the course, a number of cases that illustrate the main international tax issues referred to above and a selection of relevant reading materials.
Materials and book by
Prof. S. Van Thiel (‘Free movement of Persons and Income Tax Law : The European Court in search of principles’)
Complementary study material:
Basic handbooks on international taxation and publications of the International Bureau of Fiscal Documentation are available from the University library.
Complementary study material:
Basic handbooks on international taxation and publications of the International Bureau of Fiscal Documentation are available from the University library.
Brief description of the objectives, content of the Master Programme component and interpretation of educational forms: the course aims at providing students with sufficient knowledge and insight into the basic issues of international and European taxation to allow them to function adequately in any private or public sector position that concerns the tax aspects of cross border movements of products, services, labour, capital and technology. Students are therefore expected at the end of the course to understand and be able to work with basic international tax concepts and to suggest solutions, on a case and essay basis, to international tax issues commonly encountered by international tax practitioners and government and Court officials dealing with international taxation.
The final grade is composed based on the following categories:
Written Exam determines 80% of the final mark.
SELF Practical Assignment determines 20% of the final mark.
Within the Written Exam category, the following assignments need to be completed:
Within the SELF Practical Assignment category, the following assignments need to be completed:
A written exam of 2 hours, closed book, marked on a credit scale from 1 to 20. Throughout the year students may also be requested to carry out one or two assignments that will count proportionally to the end result.
This offer is part of the following study plans:
Master of International and European Law: Standaard traject