Duration
21h Th, 10h Lect.
Number of credits
| Advanced Master in Tax Law | 4 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Teaching focuses on international taxation policy, elements of international public law required for understanding international instruments and the analysis of models of OECD conventions and the Belgian "Standard Model" which is the common factor in most conventions signed by Belgium. Special aspects of foreign tax law will be addressed to illustrate how the conventions work.
Teaching will focus upon income tax.
Socratic teaching methods will be used. Students will learn about principles and technical aspects based on practical cases drawn from daily practise of international tax specialists. The aim is to acquire a method of reasoning which can be applied to any practical case.
Learning outcomes of the learning unit
To enable students to find solutions to tax problems involving an element of foreign taxation. To allow students to follow the course in international planning given by Guy Jorion.
Prerequisite knowledge and skills
Students are requested to prepare for classes in advance, in line with instructions which will be given as required.
Planned learning activities and teaching methods
Socratic teaching methods will be used as often as possible.
Mode of delivery (face to face, distance learning, hybrid learning)
Four hour sessions on Saturday mornings from 9am to 1pm. Location: HEC Liège
Recommended or required readings
Students will be provided with OECD model conventions to bring to class. These will be distributed during the first class. A copy of notes will be distributed at the end of class.
Any session :
- In-person
written exam ( open-ended questions )
- Remote
written exam ( open-ended questions )
- If evaluation in "hybrid"
preferred in-person
Additional information:
Written and practical examination.
A clean copy of the material is provided at the beginning of the exam.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Caroline Docclo
Lecturer
ULiège - HEC
+ 32 2 700 10 15
Caroline.Docclo@loyensloeff.com