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| DROI0213-1 | Droit fiscal international | |||||
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| Duration : | 30h Th | |||||
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| Holder(s) : | Xavier Parent | |||||
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| Course contents : | Currently, the objective of the course is to study situations falling under the scope of the Belgian income tax and wich feature a personal of material non-national element. The course is divided into four main sections: A. - General introduction to international tax law, the issue of double taxation and its main solutions. B. - Belgian law applicable in the absence of a treaty on the prevention of double taxation (taxation of Belgian residents on income of foreig origin and taxation of non-residents). C. - Study of the O.E.C.D. Model Tax Concention, which aims to prevent double taxation of income and capital and its implications in relation to Belgian tax law. D. - The influence of European tax law for the application of conventional internanational tax law. | |||||
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| Course objective : | The subject-matter is highly complex and technical. The course uses taxation-sepcific concepts and also requires the coordination of rules originating at diffrent levels (national, international ans European regulations). The course is difficult, but can be attractive for students who enjoy this kind of challenge. | |||||
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| Prerequisites : | It is not possible to follow this course without solid bases in Belgian tax law (especially income taxation). This the reason why this course is only offered at a postgraduate level. The "Conseil des études" will also evaluate whether the student should follow as a prerequisite all or part od the Tax law course (5th year of the law degree - 3rd licence en droit) either because he or she lacks the necessary bases to follow the International tax law course or because he or she studied the subject over 5 years ago. | |||||
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| Organization : | Lecturers take place during the second semester (2 hours/week). | |||||
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| Written notes : | Courses notes are provided to the students. | |||||
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| Assessment : | Course participation and oral examination. | |||||
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| Contacts : | Lecturer: Xavier PARENT Professeur ordinaire UNIVERSITE DE LIEGE Faculté de droit Boulevard du Rectorat, 7 Bât. B 31 B - 4000 LIEGE X.Parent@ulg.ac.be Tél. (bureau): 003243663060 Tél. (privé): 003243413050 Fax. 003243662952 Tutor: Marc BOURGEOIS Assistant UNIVERSITE DE LIEGE Faculté de droit Boulevard du Rectorat, 7 Bât. B 31 B - 4000 LIEGE m.bourgeois@ulg.ac.be Tél. (bureau): 003243664883 Fax. 003243662952 | |||||
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ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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