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| DROI1280-1 | Special questions of tax law relating to international activities
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| Duration : | 10h Th |
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| Lecturer : | Bart Peeters |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the second semester |
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Course contents :
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| This course deals with specific themes that will vary depending on the current state of international tax law. The focus will be on a case considered according to its various elements (e.g., joint ventures/partnerships in an international context, the evolution and interaction of different anti-abuse measures, an in-depth analysis of the parent-subsidiary directive in relation to national law and bilateral conventions, an analysis of triangular situations, etc.) |
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Learning outcomes of the course :
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| The objective of the course is to explain to the students the issues in complex situations in the practice of international tax law. As they will already have an in-depth knowledge of double taxation treaties, these treaties will be applied in specific contexts, depending on the current state of international tax law. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| The students should have followed an in-depth analysis of double taxation treaties and know the foundations of European tax law. |
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Planned learning activities and teaching methods :
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| The course takes the form of 3 x 3-hour lectures accompanied by slides.
In addition to the theory, examples and exercises to solve in group are integrated. Given the reduced number of students, it will be possible to develop interactive discussions with them. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Given the active participation required during the course, students are strongly encouraged to attend. Nonetheless, given the schedule of the course, to make it easier for students to have access, these lessons are recorded on audio and video media. These recordings are available at the HD campus. |
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Recommended or required readings :
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| Students must have a code with the most relevant legislative sources. The code required for the Complementary Master's in Tax Law will suffice.
During the course, some additional documents are mentioned as recommended but not required readings. |
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Assessment methods and criteria :
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| The students themselves will deal with a current aspect in the practice of international tax law demonstrating that they are able to analyse a new topic. They are expected to write a report on which they may collaborate with other students. |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Students can contact me at this email address bart.peeters2@kuleuven.be with any questions or to arrange an appointment. I am also available immediately before and after classes. |
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| Items online : |
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| Course notes |
| All course notes are available at the HD campus. |
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