Introduction to International and European Taxation (in French)

Language

French

Prerequisites

Basics of civil and commercial law and direct and indirect taxation.

Learning outcomes

At the end of this learning unit, the student is able to :

The course consists of two parts: - Part I - International Taxation (P. Malherbe) - Part II - European taxation (I. Richelle) The objective of the first part of the course is, on the one hand, to understand the problem of double taxation and the methods for dealing with it and, on the other hand, to understand the difference between tax planning and tax evasion and measures to combat the latter. At the end of the course, the student should have an understanding of the international tax issues and also master the basic principles enabling him/her to understand the Belgian rules, both internal and conventional, in order to integrate them into his/her tax practice. The objective of the second part of the course is, on the one hand, to give an overview of what has been achieved by the European Union in the field of indirect and direct taxation since the Treaty of Rome of 1957 and of the current work in this field and, on the other hand, to examine the influence of European taxation on national taxation in the handling of a tax case. At the end of the course, the student should have an understanding and knowledge of European action in tax matters. He/she must also master the basic principles enabling him/her to include the element of "European taxation" in his/her tax practice.

Content

International tax law :
Chapter 1: Introduction 7

1. Section 1.    Taxes in a World of Sovereign States 7
2. Section 2.    The international tax law method 17
3. Section 3.    Basic Concepts 23

Chapter 2 - Tax Jurisdiction 28

1. Section 1: Nexus Affirmation 28
2. Section 2.    Tax Treaties 34

Chapter 3.    Access to Tax Treaties 44

1. Section 1: Persons 44
2. Section 2: Taxes 45
3. Section 3.    Territory 46

Chapter 4: Distribution of Taxing Power 46

1. Section 1: Taxation in the Source State 46
2. Section 2 Taxation in the State of residence 71

Chapter 5.    Elimination of Double Taxation 80

1. Section 1: Deduction Method 82
2. Section 2: Method of Exemption 82
3. Section 3.    Imputation method 92
4. Section 4: Exemption vs. Imputation 99

Chapter 6.    Prevention of tax evasion 101

1. Section 1: Concept of tax evasion 101
2. Section 2.    Companies -Relay 105
3. Section 3.    FVCs 112
4. Section 4.    Transfer Pricing 116
5. Section 5: Undercapitalization 125
6. Section 6: National anti-abuse rules 127
7. Section 7.    BEPS 129

Chapter 7.    Prevention of Abuse by States Prevention of Abuse by States 131

1. Section 1 Derogation by domestic law ................................................132
2. Section 2.    Non-Discrimination ..........................................................133
3. Section 3.    Harmful tax competition ...................................................134
4. Section 4.    Transfer Pricing ...............................................................138

Chapter 8.    International tax procedure .......................................................138

1. Section 1: Obtaining information ..........................................................139
2. Section 2.    Recovery assistance .......................................................145
3. Section 3.    Dispute Settlement ..........................................................146

Chapter 9.    Conclusion .................................................................................149

Teaching methods

Both Parties are the subject of oral presentations, with the active participation of students.

Evaluation methods

For both Parties: Oral examination with written preparation.
Both Parties are presented on the same day.

Bibliography

• Partie « Fiscalité internationale »
• Partie « Fiscalité européenne » 
• Une bibliographie de base et une information sur les sources documentaires sont communiquées en début de cours.

___________________________________________

• International Taxation" section
• European Taxation" section
• A basic bibliography and information on documentary sources is provided at the beginning of the course.

Teaching materials

• Partie « Fiscalité internationale » : Ph. Malherbe, Introduction à la fiscalité internationale, Bruylant, à paraître 2020 ; PowerPoint. Partie « Fiscalité européenne » : PowerPoint – ressources bibliographiques.

Faculty or entity

> CLSM