Courses Master Display 2023-2024
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| Course title | Cross-border taxation of human capital | |||||||||||||||||||||||||||||||||||||||
| Course code | TAX4009 | |||||||||||||||||||||||||||||||||||||||
| ECTS credits | 6,5 | |||||||||||||||||||||||||||||||||||||||
| Assessment | Whole/Half Grades | |||||||||||||||||||||||||||||||||||||||
| Period |
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| Level | no level | |||||||||||||||||||||||||||||||||||||||
| Coordinator |
Marjon Weerepas For more information: marjon.weerepas@maastrichtuniversity.nl |
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| 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. |
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| 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. |
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| 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 |
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| Prerequisites |
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| Teaching methods (indicative; course manual is definitive) | PBL / Lecture / Assignment | |||||||||||||||||||||||||||||||||||||||
| Assessment methods (indicative; course manual is definitive) | 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 |
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