Courses Master Display 2016-2017
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| Course title | Comparative Corporate Taxation (FdR) | |||||||||||||||||||||||||||||||||||||||
| Course code | TAX4010 | |||||||||||||||||||||||||||||||||||||||
| ECTS credits | 6,5 | |||||||||||||||||||||||||||||||||||||||
| Assessment | Whole/Half Grades | |||||||||||||||||||||||||||||||||||||||
| Period |
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| Level | no level | |||||||||||||||||||||||||||||||||||||||
| Coordinator |
Rainer Prokisch For more information: rainer.prokisch@maastrichtuniversity.nl |
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| Language of instruction | English | |||||||||||||||||||||||||||||||||||||||
| Goals |
Becoming familiar with main characteristics of Corporate Taxation systems around the world
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| Description |
This intermediate course focuses on the main similarities of and differences between corporate taxation systems worldwide. Students will have an insight in systems of corporate taxation, determination of the tax base and special tax schemes, such as group taxation, controlled foreign corporation regimes and special provisions on mergers and split-ups. Dividend taxation and interest deduction limitations (like thin capitalisation and controlled foreign corporation regimes) will be outlined. This course will address these issues from a comparative perspective.
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| Literature |
Ault / Arnold, Comparative Income Taxation: A structural Analysis, Aspen Publishers, latest edition
Various articles on corporate taxation in different countries |
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| Prerequisites |
- Basic knowledge of (corporation) tax law in the student’s country of origin
- Basic knowledge of international 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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