Courses Bachelor Display 2019-2020

Course Description To PDF
Course title Comparative Income and Business Taxation
Course code TAX3009
ECTS credits 6,5
Assessment None
Period
Period Start End Mon Tue Wed Thu Fri
4 3-2-2020 3-4-2020
Level Introductory
Coordinator Raymond Luja
For more information: raymond​.​luja​@maastrichtuniversity.nl
Language of instruction English
Goals
* Students should be able to understand and explain basic principles of personal and corporate income taxation from both a government as well as a taxpayer perspective.
* Students should gain a basic understanding of principles of international tax law, the role of tax treaties and their interaction with certain elements of EU law.
Description
This course provides an introduction to the legal structure and design of tax systems. We will first focus on the basic principles of tax systems and elements of the tax base (deductions, attribution of income). There will be a particular focus on taxing personal income (from labour and capital) and corporate income (like interest, royalties and dividends). We will then address selected issues of doing business abroad like double taxation as well as taxation of cross-border workers. Basic anti-tax-avoidance legislation will also be addressed as will elements of European (tax) law. This course will not focus on any country in particular, allowing this to be a real principle-based and comparative course.
Literature
* Book (to be determined)
* Articles
* Sources from newspapers and magazines
Prerequisites
None
Teaching methods PBL / Lecture
Assessment methods Final Paper / Written Exam / Presentation
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 Year 3 Law Elec(s) - Maj Accounting
Bachelor International Business Year 3 Law Elec(s) - Maj Finance
Bachelor International Business Year 3 Law Elec(s) - Maj Inf Mgmt
Bachelor International Business Year 3 Law Elec(s) - Maj Marketing
Bachelor International Business Year 3 Law Elec(s) - Maj Org
Bachelor International Business Year 3 Law Elec(s) - Maj SCM
Bachelor International Business Year 3 Law Elec(s) - Maj Strategy
Bachelor International Business - Emerging Markets Year 3 Elective Course(s)