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| DROI2010-1 | Elements of local, regional, international and European tax regimes
- Partim I - Fiscalité locale et régionale
- Partim II - Fiscalité européenne
- Part III - International tax re
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| Duration : | Partim I - Fiscalité locale et régionale : 10h Th
Partim II - Fiscalité européenne : 10h Th
Part III - International tax re : 10h Th
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| Credits/ECTS : |
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| Holder(s) : | Partim I - Fiscalité locale et régionale : Marc Bourgeois
Partim II - Fiscalité européenne : Marc Bourgeois
Part III - International tax re : Xavier Parent
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| Substitute(s) : | Partim I - Fiscalité locale et régionale : /
Partim II - Fiscalité européenne : /
Part III - International tax re : Marc Bourgeois
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| Language : | Langue française |
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| Course contents : |
 | | Part III - International tax re |
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| Part III
The objective of Part III of the course is to provide students from all departments with an overview of the main aspects and principles of international tax law.
Topics:
- What is international tax law?
- Fiscal sovereignty and its applications
- Double taxation: causes
- Double taxation: remedies
- Sources of international tax law (prevention of double taxation), interpretation, norm hierarchy (including its relationship with European law)
- Main lines of the OECD model convention
- Principle of non-discrimination
- Mutual assistance
- Brief overview of the arbitration convention on transfer pricing
- A few examples illustrating the benefits of international tax planning |
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| Prerequisites : |
| | Part III - International tax re |
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| None |
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| Organization : |
| | Part III - International tax re |
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| Part III lectures will take place on the following dates: January 17th, 24th and 31st (Thursday), 2008, 18.00 to 21.00. |
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| Written notes : |
| | Part III - International tax re |
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| Part III course materials are available. Some reading will be advised. |
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| Assessment : |
| | Part III - International tax re |
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| Single written examination for the three parts. |
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| Contacts : |
| | Part III - International tax re |
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| Xavier Parent
Professeur ordinaire
ULG - Law Faculty
Boulevard du Rectorat, 7 Build. B 31
4000 - LIEGE
X.Parent@ulg.ac.be
04/341.30.50 - 04/366.30.60
Marc Bourgeois
Chargé de cours
ULG - Law Faculty
Boulevard du Rectorat, 7 Build. B 31
4000 Liège
Marc.Bourgeois@ulg.ac.be |
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