Courses Master Display 2023-2024

Course Description To PDF
Course title Cross-border taxation of human capital
Course code TAX4009
ECTS credits 6,5
Assessment Whole/Half Grades
Period Start End Mon Tue Wed Thu Fri
4 5-2-2024 28-3-2024
Level no level
Coordinator Marjon Weerepas
For more information:
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.
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.
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 (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
Master Fiscal Economics Law Elective(s)