6 ECTS credits
150 u studietijd
Aanbieding 1 met studiegidsnummer 6017486FER voor alle studenten in het 1e semester met een gespecialiseerd master niveau.
The course is structured in two parts. A first part includes a systematic analysis of the basic principles of international taxation in both the direct (in particular OECD) and indirect (WTO and OECD) areas and an in-depth discussion of latest international development such as BEPS, the Global Forum on Transparency and Exchange of Information for Tax Purposes and the OECD International VAT/GST guidelines that all seek to address the tax challenges related to the development of a global and digital economy. A second part includes a comprehensive overview of the regulatory framework at the EU level, again in both the direct (Treaty, Secondary legislation and case law of the CJEU) and the indirect (Treaty, Secondary law in particular the VAT Directives, and case law of the CJEU) areas. In this second part, emphasis is put on the "negative" integration of national tax systems through the application of primary law and the "positive" integration of national tax systems through secondary law. Finally, recent development such as the Anti-Fraud and Avoidance Package and the reliance by the European Commission on EU State aid policy to tackle tax avoidance and harmful tax competition are discussed separately.
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Upon completion of this course, students will have a comprehensive understanding and knowledge of the international and European tax regulatory frameworks (hard and soft law) and will be able to work with these rules in any related private or public sector position.
De beoordeling bestaat uit volgende opdrachtcategorieën:
Examen Mondeling bepaalt 100% van het eindcijfer
Binnen de categorie Examen Mondeling dient men volgende opdrachten af te werken:
Oral examination. Students will have, first, to prepare and present a case and, second, to answer open questions (without preparation).
Deze aanbieding maakt deel uit van de volgende studieplannen:
Master in de rechten: Dual Master in Comparative Corporate and Financial Law
Master in de rechten: burgerlijk en procesrecht
Master in de rechten: criminologie
Master in de rechten: economisch recht
Master in de rechten: fiscaal recht
Master in de rechten: internationaal en Europees recht
Master in de rechten: publiek recht
Master in de rechten: sociaal recht
Master in de rechten: strafrecht
Master in het internationaal en Europees recht: Standaard traject