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| HULG0144-1 | Comparative Income Taxation
[ english version ]
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| Titulaire(s) : | R. Prokisch | ||||||||
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| Aperçu général : | This course is an introduction to structure and design of tax systems worldwide. We begin with issues of the composition of fiscal systems with questions like how a perfect tax system should look like under consideration of economic, juridical, political and sociological aspects. We continue with comparisons of tax systems in respects of inclusions in the tax base, deductions, accounting and attribution of income, corporate-shareholder taxation, partnership taxation, tax avoidance and anti-avoidance legislation, as well as the treatment of losses. For comparison purposes, we will mainly look at the US tax system compared with the Belgian, Dutch and German systems. Students are expected to prepare presentations and to write short papers that will be considered for exams purposes. Specific tax knowledge is not required. | ||||||||
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| Organisation : | Cours à suivre à l'Université de Maastricht en février-mars. | ||||||||
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| Notes de cours : | Literature: - Reader - Ault/Arnold, Comparative Income Taxation, A structural analysis, 2nd ed. 2004, Kluwer Law International - The Hague - Thuronyi, Comparative Tax Law, 2003, Kluwer Law International - The Hague | ||||||||
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| Evaluation : | weekly assignments and presentations at the end of the course | ||||||||
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| Contacts : | Mme CHARLIER : 04/366.27.27 | ||||||||
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ULg : Administration de l'Enseignement et des Etudiants - Affaires Académiques
Responsable de l'information : Monique Marcourt, direction A.E.E.
Date de validité des données : 18/05/2007
Réalisation SEGI