6 ECTS credits
150 u studietijd
Aanbieding 1 met studiegidsnummer 6017486FER voor alle studenten in het 2e semester met een gespecialiseerd master niveau.
The course aims to provide students with a thorough knowledge and understanding of international and European direct tax law, and the interaction between international tax law and European tax law. Furthermore, this course aims to give an in-depth study of a number of recent developments in the area of of international and European direct tax law.
The first part of the course will focus on the general international and European tax law framework and some basic principles.
The second part of the course will focus on a thorough overview of the scope and application of double tax conventions based on the OECD Model Convention.
The third part of the course will focus on the EU regulatory framework in the area of direct taxation. In this part emphasis is put on "negative" integration through the case law of the European Court of Justice, and on "positive" integration through secondary law (EU directives in the area of direct taxation).
The fourth part of the course will focus on a number of recent developments in the area of international and European direct tax law including tax transparency and the OECD BEPS Project.
Optional reading materials will be made available through Canvas
Working methods: teaching, interactive lectures.
The main learning result is the acquisition and deepening of the knowledge in the tax discipline concerned and the application in practice of this knowledge. In addition, the course specifically aims to stimulate independent and critical thinking when applying the acquired knowledge.
In concrete terms, students are expected to:
• have a thorough knowledge of the general international and European regulatory tax framework;
• have a thorough knowledge of the basic principles of international and European direct tax law and be able to apply these in practice;
• have a thorough knowledge of the scope and application of the OECD Model Tax Convention (2017);
• be able to apply the OECD Model Tax Convention (2017) to a given fact pattern;
• have a thorough knowledge of the European regulatory tax framework;
• have a thorough knowledge of the EU Directives in the area of direct taxation;
• be able to apply the EU Directives in the area of direct taxation to a given fact pattern and explain their purpose and consequences;
• have a thorough knowledge of the general structure of the cases of the Court of Justice of the European Union in the area of direct taxation and the methodology that the Court of Justice of the European Union applies;
• be able to read, summarize, present, discuss and critically reflect on cases of the Court of Justice of the European Union in the area of direct taxation;
• have a thorough knowledge of selected topics in the area of international and European direct tax including tax transparency and the OECD BEPS Project;
• be able to critically analyse complex problems in the field of international and European taxation and be able to reflect on their impact on society;
• be able to communicate in writing and orally about subjects and issues from the knowledge domain with a correct language use and correct use of terminology.
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 de rechten: Law and Technology
Master in het internationaal en Europees recht: Standaard traject