Courses Master Display 2019-2020
|Course Description||To PDF|
|Course title||Cross-border taxation of human capital|
For more information: firstname.lastname@example.org
|Language of instruction||English|
* 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.
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.
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);
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
|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||