DROI0929-1 : International and Belgian Taxation

University of Liege | Version française

Study programmes 2011-2012

Last update : 13/02/2012

DROI0929-1

International and Belgian Taxation

Duration :

24h Th

Number of credits :

Extra courses intended for exchange students (Erasmus, ...)		First semester		5

Lecturer :

Eric von Frenckell

Language(s) of instruction :

English language

Course contents :

The main topic of this course is the taxation of businesses.

General tax concepts and Belgian tax rules will be used as a starting point. A substantial portion of the lectures will be dedicated to tax rules of other jurisdictions (for a compared analysis) and to international situations. The last topic covered will be tax evasion schemes and anti-avoidance rules to counter such schemes.

The main chapters of the course are the following:

- Introduction

- Concept of business

- Individual income tax

- Corporate income tax

- International situations

- Anti-avoidance rules

Learning outcomes of the course :

The objective of this course is to understand and become familiar with the basic tax concepts, principles and rules of Belgian and international tax law as applicable to businesses and to be able to explain and illustrate such concepts, principles and rules.

The objective of this course is also to be able to determine the tax consequences of some specific transactions.

Prerequisites and co-requisites/ Recommended optional programme components :

None.

Planned learning activities and teaching methods :

Lectures given by professor. Students are expected to actively participate.

Mode of delivery (face-to-face ; distance-learning) :

Lectures are scheduled in October, November and December (10 lectures of 3 hours each).
Students are expected to participate and may be requested to do some reading in advance (topics and references will be provided in due time).
Written examination in January.
Re-sit in August or September (oral examination).