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Course module: 620274-B-6
620274-B-6
GLB: Tax Law
Course info
Course module620274-B-6
Credits (ECTS)6
CategoryBA (Bachelor)
Course typeCourse
Language of instructionEnglish
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
B Global Law
PM premaster International Business Taxation: Economics HBO
Minor Global Law and Business
Minor Global Law and Business Fast Track
Lecturer(s)
Lecturer
mr. E. Alink
Other course modules lecturer
Academic year2020
Starting block
SM 1
Course mode
Full-time
RemarksCaution: this information is subject to change
Registration openfrom 24/08/2020 up to and including 20/08/2021
Aims
  • Have a solid knowledge of the position of entrepreneurs in national and international tax systems;
  • Have a solid knowledge and understanding of different areas of tax law regulating the position of entrepreneurs, i.e. national and international tax law, European tax law, Tax treaties;
  • Have an understanding of the importance of taxation for public finance;
  • Have an understanding of the respective aims, coherence and interrelatedness relevant areas of international tax law as well as the correlations between national and international tax law;
  • Have a solid knowledge and understanding of the differences between the various systems of taxation and its impact on entrepreneurs.
Content
The emphasis of this course lays on fundamentals of the taxation of business profits. The following specific topics will be addressed:
1. General principles of taxation;
a. Why taxation (public finance) / policy aims;
b. Various forms of taxes;
c. Resident and non-resident taxpayers;
d. Organization of the tax administration;
e. Assessment or self-assessment;
f. Objections and appeals.
2. Taxation of business profits:
a. Private persons;
b. Legal entities;
c. Profit calculation;
i. Accounting principles;
ii. Transfer pricing;
iii. Participation exemption;
d. Taxation of profits from a permanent establishment;
3. Withholding taxes
a. Salaries withholding tax
i. Resident employees;
ii. Non-resident employees
b. Dividend withholding tax
4. Competition with foreign tax jurisdictions
a. Tax Treaties;
b. EU tax law.

The course will consist of 12 lectures.

Course available for exchange students
Conditions of admission apply
Contact person
mr. E. Alink
Timetable information
GLB: Tax Law
Required materials
Literature
Hugh Ault, Brian Arnold, Comparative Income Taxation: A structural Analysis, Fourth Edition.
ISBN:9789403509327
Title:Comparative Income Taxation: A Structural Analysis
Author:Hugh Ault, Brian Arnold
Publisher:Kluwer Law International
Edition:4
Recommended materials
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Tests
Written

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Kies de Nederlandse taal