Duration
30h Th
Number of credits
| Specialised master in tax law | 5 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The international and comparative tax law course falls within the course on "Elements of International Taxation" (shared programme) and that of "International Planning" (course by M.G. Jorion). Teaching focuses on international taxation policy, elements of international public law required for understanding international instruments and the analysis of models of OECD conventions and the Belgian "Standard Model" which is the common factor in most conventions signed by Belgium. Special aspects of foreign tax law will be addressed to illustrate how the conventions work. Teaching will focus upon income tax. Socratic teaching methods will be used. Students will learn about principles and technical aspects based on practical cases drawn from daily practise of international tax specialists. The aim is to acquire a method of reasoning which can be applied to any practical case.
Learning outcomes of the learning unit
To enable students to find solutions to tax problems involving an element of foreign taxation. To allow students to follow the course in international planning given by Guy Jorion.
Prerequisite knowledge and skills
Students are requested to prepare for classes in advance, in line with instructions which will be given as required.
Planned learning activities and teaching methods
Socratic teaching methods will be used as often as possible.
Mode of delivery (face-to-face ; distance-learning)
Four hour sessions on Saturday mornings from 9am to 1pm. Location: HEC Liège
Recommended or required readings
Students will be provided with OECD model conventions to bring to class. These will be distributed during the first class. A copy of notes will be distributed at the end of class.
Assessment methods and criteria
Oral and practical examination, with no prior preparation. A clean copy of the material is provided at the beginning of the exam.
Work placement(s)
Organizational remarks
Contacts
Caroline Docclo
Lecturer
ULiège - HEC
+ 32 2 700 10 15
Caroline.Docclo@loyensloeff.com
Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session
Teaching methods implemented : distance-learning
No translation.
Assessment subjects
No translation.
Assessment methods
No translation.
Contacts
caroline.docclo@loyensloeff.com
Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session
Assessment subjects
No translation.
Assessment methods
No translation.
Contacts
caroline.docclo@loyensloeff.com
Items online
Notes de cours
L'ensemble des notes de cours est disponible sur le campus HD.