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| DROI2023-1 | International tax law and comparative law
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Marc Bourgeois |
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| Language : | Langue française |
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| Course contents : | This course is given after the general introductory course : "elements of international taxation".
It comes before another course : International Tax Planning (Pr. G. Jorion).
It is aimed at consolidating knowledges about the concepts and rules of international tax law applicable in Belgium and in other selected countries.
Relevant provisions of the OECD Model Tax Convention are deeply studied and compared with bilateral treaties entered into by Belgium.
Provisions of the Belgian Income Tax Code dealing with "external situations" are thoroughly analyzed and tested against practical cases. |
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| Course objective : | Students should be able to find solutions for any question assuming an "international" or "external" aspect.
Students should be prepared to follow with success the course on "International Tax Planning" |
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| Prerequisites : | Good knowledge of the fundamental concepts of international tax law (double taxation notions, sources of international tax law, methods to prevent double taxation, ...).
Good knowledges with respect to personal income tax and corporate income tax. |
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| Workshops : | Practical cases will be proposed by collaborators of the Tax Law Department. |
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| Organization : | Oral lectures with powerpoint support.
Three-hours lectures, on tuesday evening, from the week n° 18.
Place : HEC |
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| Written notes : | Slides powerpoint.
Extracts of a syllabus in construction will progressively distributed.
Other documents will also be distributed.
Students are invited to find the OECD Model Tax Convention and the Commentary of the Comité of Fiscal Affairs.
Students are invited to procure themselves the text of the bilateral treaties Belgium concluded with the Netherlands, Luxembourg, Germany, France and the United States. |
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| Assessment : | Oral exam |
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| Contacts : | Marc Bourgeois
Chargé de cours
ULG - Faculté de droit
Boulevard du Rectorat, 7 Bât B 31
4000 - Liège
+ 32 4 366 48 83
Marc.Bourgeois@ulg.ac.be
Adeline Römer
Assistante
ULG - Faculté de droit
Boulevard du Rectorat, 7 Bât B 31
4000 - Liège
A.Romer@ulg.ac.be |
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