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| DROI2023-1 | International tax law and comparative law
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | Caroline Docclo |
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Language(s) of instruction :
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| French language |
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Course contents :
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| 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. |
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Learning outcomes of the course :
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| 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. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Students are requested to prepare for classes in advance, in line with instructions which will be given as required. |
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Planned learning activities and teaching methods :
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| Socratic teaching methods will be used as often as possible. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Four hour sessions on Saturday mornings from 9am to 1pm.
Location: HEC |
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Recommended or required readings :
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| 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. |
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Assessment methods and criteria :
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| Oral and practical examination, with no prior preparation required. |
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Contacts :
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| Caroline Docclo
Lecturer
ULG - HEC
+ 32 2 700 10 15
Caroline.Docclo@ulg.ac.be
(A.Romer@ulg.ac.be) |
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