3 ECTS credits
75 u studietijd

Aanbieding 1 met studiegidsnummer 8020306GNR voor alle studenten in het 2e semester met een inleidend niveau.

Semester
2e semester
Inschrijving onder examencontract
Niet mogelijk
Beoordelingsvoet
Beoordeling (0 tot 20)
2e zittijd mogelijk
Ja
Onderwijstaal
Engels
Faculteit
Faculteit Recht en Criminologie
Verantwoordelijke vakgroep
Economisch Recht
Onderwijsteam
Lieven Denys (titularis)
Onderdelen en contacturen
21 contacturen Hoorcollege
Inhoud

Content

 

  1. Basic principles and sources of international tax law: problems & solutions

 

  • tax sovereignty, territoriality, double & multiple taxation; international tax avoidance & evasion
  • international tax  competences &  policy (G-20, OECD, EU, bilateral, regional and state level)
  • Legal solutions:
    • UN and OECD (Model) for bilateral tax treaties to avoid double taxation (balanced allocation of  taxing rights)
    • EU tax harmonisation: Directives in corporate taxation (positive integration) 
    • EU case law: predominance of single market principles on corporate taxation (free movement of capital, freedom of business establishment; negative integration)
    • International Agreements on cooperation between tax authorities; EU Directives; US-FATCA regulations; (transparency and reporting standards)
    • EU State-aid policing
  • Negotiated solutions:
    • Advanced pricing Agreements (rulings) with businesses
    • Executive Agreements amongst authorities
    • Procedure Amiable amongst authorities
    • Transfer pricing Arbitration
  • International Tax Policy: harmful tax competition; Base erosion and profit shifting (BEPS) and Common Reporting Standard (CRS) for international tax transparency
  • Leading comparative publication on (summary) corporate tax systems (e.g. IBFD)
  • OECD: authoritative documents & report.

 

  1. Perspective of International Business Enterprises: Tax Planning Issues (optimisation & protection)

 

  • Delocalisation: state-competition on tax incentives
  • Going global: tax structuring foreign investment (home tax treatment foreign taxed profit & losses)
  • International mergers & acquisitions
  • Intra-group profit shifting & transfer pricing: dealing at arm length; base erosion; advanced rulings; arbitration procedures
  • General Tax Abuse concepts ; measures to counteract tax avoidance
  • Specific measures: Use of Tax haven: Controlled Foreign Corporation legislation ( look-through); hybrid financing; thin capitalisation
  • Inward investment: localisation of EU headquarters & EU bridge-heads: holding company, finance company, royalty company (intellectual property); expat incentives
  • International Corporate Social Responsibility in tax matters; international tax leaks (Offshore – Lux – Swiss – Panama etc) and protection of business secrets and confidentiality; guidelines & soft law
  • Data-protection, due process & fair tax administration

 

  1. Perspective of tax diplomacy (joined & common state & business interests):

 

  • EU Forbidden State aid &  EU Com approval; EU Communications; Harmful tax competition (reports and committees)
  • Negotiation of tax treaties; input business enterprises (federations)
  • Negotiation of (executive) tax arrangements
  • International Advanced Pricing Arrangements
  • Procedure amiable; interpretive agreements; settlement of disputes; arbitration.     
  • International administrative  tax cooperation (requests for tax information & investigation; exchange of data;  bank secrecy & (EU)FATCA; tax collection, enforcement)
  • International judicial cooperation in tax matters;
  • Tax & Diplomacy: assist outward investment (incentive abroad); attract  inward investment; international tax competition
  • Lobbying on international tax matters
Studiemateriaal
Digitaal cursusmateriaal (Vereist) : Corporate International Taxation for Diplomacy and International Business
Bijkomende info

 

Study material

 

  • models & reports (available on the internet; links communicated)
  • handbooks on International and European Tax Law

 

Complementary study material

 

cfr. classes

Leerresultaten

General competences

Learning objectives

 

The course aims to introduce and prepare students and participants to operate in the (legal) international tax environment of business enterprises and diplomacy serving  economic relations.

 

Participants will develop their understanding of the phenomena of international double   and multiple taxation, tax avoidance and evasion and tax competition among states   resulting from territorial tax sovereignty and the modest achievements of tax policy and harmonisation in a globalising economy.

 

Participants will familiarize with the international instruments and mechanisms to cope with these problems and challenges, to protect the business interests and investment, to optimise tax positions, to safeguard the taxing rights of the states and implement their tax policies including their legitimate tax incentives and securing fair play in international taxation by developing the skills to prevent and resolve international tax disputes.

Core to the discussions in the course will be the OECD Model Convention, that inspired the more than 3000 Tax Treaties around the world ,  and  the OECD initiatives   the “ Common Reporting Standard”  (CRS) for  tax transparency and the  “Base erosion and profit shifting Action Plan” ( BEPS) endorsed by the G-20,   that are  currently been rolled out at high  speed.         

Beoordelingsinformatie

De beoordeling bestaat uit volgende opdrachtcategorieën:
Examen Mondeling bepaalt 100% van het eindcijfer

Binnen de categorie Examen Mondeling dient men volgende opdrachten af te werken:

  • Oral exam met een wegingsfactor 1 en aldus 100% van het totale eindcijfer.

Aanvullende info mbt evaluatie

.

Toegestane onvoldoende
Kijk in het aanvullend OER van je faculteit na of een toegestane onvoldoende mogelijk is voor dit opleidingsonderdeel.

Academische context

Deze aanbieding maakt deel uit van de volgende studieplannen:
Postgraduate Certificate Economic Diplomacy: Standaard traject (enkel aangeboden in het Engels)
Postgraduate Certificate International Trade and Investment: Standaard traject (enkel aangeboden in het Engels)
Postgraduate Certificate Flagship Programme in Economic Diplomacy and International Business: Standaard traject (enkel aangeboden in het Engels)