Courses Master Display 2017-2018
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| Course title | International Tax Planning & Transfer Pricing | |||||||||||||||||||||||||||||||||||||||
| Course code | TAX4007 | |||||||||||||||||||||||||||||||||||||||
| ECTS credits | 6,5 | |||||||||||||||||||||||||||||||||||||||
| Assessment | None | |||||||||||||||||||||||||||||||||||||||
| Period |
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| Level | no level | |||||||||||||||||||||||||||||||||||||||
| Coordinator |
Rolf Gelissen For more information: rolf.gelissen@maastrichtuniversity.nl |
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| Language of instruction | English | |||||||||||||||||||||||||||||||||||||||
| Goals |
Determine the influence of OECD transfer pricing rules in matters of taxation
- Deciding on options for international tax planning purposes |
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| Description |
This advanced course intends to offer insight in the actual application of tax laws in international business settings. To achieve this, this course builds on existing knowledge of international tax agreements, such as EU and OECD agreements. The focus of this course is not specifically on tax rules themselves, but rather on the application of these rules in the corporate setting. During this course the two main topics, international tax planning and transfer pricing, will be discussed in tutorial groups. Cases and presentations will also be used during the course. The end-goal of this course is that students are able to integrate both tax and non-tax skills in decision-making processes relating to tax agreements.
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| Literature |
Ault / Arnold, Comparative Income Taxation: A structural Analysis, Aspen Publishers, latest edition
Terra / Wattel, European Tax Law, Kluwer, latest edition Various articles on tax planning and transfer pricing |
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| Prerequisites |
- Thorough knowledge of international tax treaties and the OECD Model Tax Convention
- Intermediate knowledge of EU (tax) law - Intermediate knowledge of corporation tax law |
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| Teaching methods (indicative; course manual is definitive) | PBL / Presentation / Assignment | |||||||||||||||||||||||||||||||||||||||
| Assessment methods (indicative; course manual is definitive) | Final Paper / Oral Exam | |||||||||||||||||||||||||||||||||||||||
| Evaluation in previous academic year | For the complete evaluation of this course please click "here" | |||||||||||||||||||||||||||||||||||||||
| This course belongs to the following programmes / specialisations |
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