Courses Bachelor Display 2017-2018

Course Description To PDF
Course title Comparative Income and Business Taxation
Course code TAX3009
ECTS credits 6,5
Assessement None
Period
Period Start End Mon Tue Wed Thu Fri
4 5-2-2018 6-4-2018
Level Introductory
Coordinator Raymond Luja
For more information: Raymond.Luja@maastrichtuniversity.nl
Language of instruction English
Goals
Students should be able to understand and evaluate basic principles of income taxation and of corporate / business taxation.
Students should be able to gain a basic understanding of principles of international tax law and of selected EU Directives.
Students should get acquainted to the impact of selected tax measures on decisions made by management (investment, financing)
Description
This course is an introduction to the legal structure and design of tax systems worldwide, taking account of political/policy objectives. Students will get acquainted with the definition of tax and the goals and principles which guide income taxation. Then there will be an analysis of choices to be made in respect of personal income taxation (what to tax, which amount should be taxed, deductions allowed, attribution of income and losses etc.) and business taxation (tax rates, tax base, how to finance companies, anti-avoidance legislation, etc.) in a domestic scenario.

Furthermore, the impact of the development of multinational business activities cross will be analysed taking into consideration international and European guidelines. This course will not focus on any country in particular, allowing this to be a real principle-based and comparative course.”
Literature
OECD Model Tax Convention
Reader
Prerequisites
none
Teaching methods PBL / Presentation / Lecture / Assignment / Groupwork
Assessment methods Final Paper / Participation / Written Exam
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Bachelor International Business Law Electives