Courses Master Display 2019-2020

Course Description To PDF
Course title Cross-border taxation of human capital
Course code TAX4009
ECTS credits 6,5
Assessment None
Period
Period Start End Mon Tue Wed Thu Fri
4 4-2-2020 5-4-2020
Level no level
Coordinator Marjon Weerepas
For more information: marjon.weerepas@maastrichtuniversity.nl
Language of instruction English
Goals
* Students can analyze the facts in a proper way.
* Students can define and describe the issues regarding to taxation and social security contributions in cross border labour situations.
* Students can apply the OECD Model (taxation) and Regulation 883/2004 (social security contributions).
* Students can combine the fields of taxation and social security.
* Students can criticize the current rules.
Description
The course focuses on wage/income tax and social security contributions of employees and employers operating internationally: I. The employee living abroad and working in the Netherlands and II. the employee living in the Netherlands and working abroad. In case of employers: obligation to withhold tax and liability.
Special cases:
1. Hiring out of labour, posting, performing activities in two or more (Member) States;
2. Artists and sportsmen;
3. Cross border workers (Belgium and Germany);
4. Fiscal facilities (30%-arrangement);
5. Directors;
6. Pension;
7. Students.
Literature
Most important literature:
1. K. van Raad, Materials on international & EC Tax Law, Volume I and II, latest edition, International Tax Center Leiden
2. Reader with several loose-leaf texts
Prerequisites
Teaching methods PBL / Lecture / Assignment
Assessment methods 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
Master Fiscal Economics Law Elective(s)