5.00 credits
30.0 h
Q1
Teacher(s)
Language
English
> French-friendly
> French-friendly
Content
The course:
- provides an overview of the general taxation principles and of (direct and indirect tax) systems on a global (other than a country-specific) basis;
- highlights the influence of international and EU law on national tax systems;
- aims to explain the relationship between tax theory and tax practice, and to illustrate the relevance and impact of tax rules on the economic and financial position of taxpayers (particularly corporate), as well as on the tax revenue raising capacity of countries;
- identifies (business) economic challenges with practical relevance;
- discusses topical issues including the tax challenges raised by digitalization, the difference between tax planning, tax avoidance and fraud.
Teaching methods
The course is given in 6 weeks (5 hours per week).
There will be lectures and required (+ recommended) readings.
Durint the lecture on Week 6 we will wrap up and prepare the exam.
There will be lectures and required (+ recommended) readings.
Durint the lecture on Week 6 we will wrap up and prepare the exam.
Evaluation methods
Evaluation week: Written exam
August session: Written exam
August session: Written exam
Other information
The course will be taught in English.
Online resources
PPT presentations and readings (except when a web link is included in the PPT) will be posted on the student corner.
Teaching materials
- PPT presentations and readings (except when a web link is included in the PPT) will be posted on the Student Corner.
Faculty or entity
