Courses Master Display 2022-2023
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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 |
PLEASE NOTE THAT THE INFORMATION ABOUT THE TEACHING AND ASSESSMENT METHOD(S) USED IN THIS COURSE IS WITH RESERVATION. A RE-EMERGENCE OF THE CORONAVIRUS AND NEW COUNTERMEASURES BY THE DUTCH GOVERNMENT MIGHT FORCE COORDINATORS TO CHANGE THE TEACHING AND ASSESSMENT METHODS USED. THE MOST UP-TO-DATE INFORMATION ABOUT THE TEACHING/ASSESSMENT METHOD(S) WILL BE AVAILABLE IN THE COURSE SYLLABUS.
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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