Duration
15h Th
Number of credits
| Advanced Master in Tax Law | 2 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
This course is an introduction to international Belgian tax law. It focuses on the solutions to double taxation on income.
The situations in which a taxpayer obtains income from abroad are covered, whether the taxpayer lives in Belgium or receives Belgian income. the measures taken by Belgium in domestic law or in international law based on the model of the OECD convention are addressed.
International corporate taxation is the subject of an in-depth study.
Learning outcomes of the learning unit
The aim of the course is to give students a method to apply relevant legal texts (CIR 1992 or conventions) to situations containing a foreign element.
Prerequisite knowledge and skills
The course is aimed at students who already understand the basic concepts relating to income tax and accounting.
Planned learning activities and teaching methods
The classes are theoretical presentations accompanied by a practical case study, in which the student will play an active part.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Further information:
Face-to-face
The presence of students is strongly encouraged to promote discussions. Audio-visual recordings of the classes of Prof. Peeters will only be available via myuliege if at least 70 % of the students was present during classes. Hence, presence is stimulated, although recordings can help as backup of support if anyone wasn't able to be present due to force majeure. The lectures of Prof. Docclo will not be recorded.
Course materials and recommended or required readings
The Code for students in the Specialised Master's in Tax Law will generally suffice (provisions of the Income Tax Code, some conventions on the prevention of double taxation ratified by Belgium).
The 2008 and 2017 versions of the OECD model convention, as well as the multilateral instrument will be distributed to students.
Some reading is recommended but will not be the subject of the exam.
Exam(s) in session
Any session
- In-person
written exam ( open-ended questions )
Further information:
Written exam with open questions. Practical cases, which were not covered in class, must be resolved on the basis of the principles taught in class.
The exam will contain two parts: the first is on general principles; the second on corporate tax. Students must get an average weighted grade for the two pars of 10/20. Both parts make a single exam and must be passed during the same session. The weighting is 60/40%.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
The professors may be contacted at the following addresses:
Bart.Peeters@UGent.be
Caroline.docclo@ULiege.be