Study Programmes 2016-2017
DROI1280-1  
Special questions of tax law relating to international activities
Duration :
10h Th
Number of credits :
Specialised master in tax law2
Lecturer :
Bart Peeters
Language(s) of instruction :
French language
Organisation and examination :
Teaching in the second semester
Units courses prerequisite and corequisite :
Prerequisite or corequisite units are presented within each program
Learning unit contents :
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.)
Learning outcomes of the learning unit :
The course is taught in the form of discussions concerning case studies, illustrated by slides. Every student will be asked to moderate a discussion on a practical theme. The method used to participate in these discussions will be based on the number of students enrolled and the electronic means available.
Prerequisite knowledge and skills :
The students should have followed an in-depth analysis of double taxation treaties and know the foundations of European tax law.
Planned learning activities and teaching methods :
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.
Mode of delivery (face-to-face ; distance-learning) :
Since the discussions can be organised electronically (Chat, Skype, Webfora and other possible means), students can take part remotely or even react in writing at other times. Students are only required to attend the first class in person so that the case studies and the format of the course can be explained.
Recommended or required readings :
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.
Assessment methods and criteria :
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.
Work placement(s) :
Organizational remarks :
Contacts :
Students can contact me at this email address bart.peeters@ugent.be(bart.peeters2@kuleuven.be with any questions or to arrange an appointment. I am also available immediately before and after classes.)
Items online :
Course notes
All course notes are available at the HD campus.