Key words
International tax law
Objectives
The course only deals with international tax law in the field of income tax. Since it is an introductory course, the main purpose is to give students a general survey of relevant internal legislation, as well as of the OECD model treaty.
Topics
1.Internal legislation : taxation of foreign income earned by residents (personal income tax) or resident companies (corporate income tax). Taxation of non-residents.
2.A survey of the OECD model treaty.
Prerequisites
Basic fiscal concepts, especially in the field of income tax.
Final Objectives
Materials used
- Textbook
Study costs
Study guidance
Teaching Methods
- Lectures
Assessment
- Scoring system :
Written examination
Lecturer(s)
Antoine DOOLAEGHE
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