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Course module: 695233-B-6
695233-B-6
Principles of European and International Tax Law
Course info
Course module695233-B-6
Credits (ECTS)6
CategoryBA (Bachelor)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
B Tax Economics
B Tax Law
M Tax Law
M Tax Economics
PM Tax Economics HBO
PM Tax Law
Convenant TISEM
Lecturer(s)
Lecturer
dr. M.J. van Hulten, LLM
Other course modules lecturer
Lecturer
drs. P.J.J.M. Peeters
Other course modules lecturer
Lecturer
prof.dr.mr. D.S. Smit
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
  • Provide insight into a number of specific elements of International Tax Law.•
  • Utilize the gained knowledge to a case and/or in an assignment.•
  • Show knowledge and understanding of the main themes of International Tax Law (national legislation, tax treaties, multilateral instrument BEPS, and unilateral regulation to prevent double taxation) and the Treaty on the functioning of the European Union (TFEU), with the emphasis on the fundamental freedoms of that treaty.•
  • Show knowledge and understanding of the elements of the non-resident tax liability in income and corporate income tax, tax treaties, and Dutch unilateral regulation to prevent double taxation.•
  • Provide analysis and evaluation of the main themes and of a number of specific elements of International Tax Law.•
  • Trace and asses the basic outlines of the influence of the fundamental freedoms of the TFEU on the main themes and several specific elements of International Tax Law.
Content
With regard to international tax law, the student has knowledge and insight into the four subjects mentioned below. In addition, the student is able to trace, understand and apply the influence of international tax law on the four topics listed below. In particular, the student understands the relevant components of (foreign) tax liability in income, wage and corporation tax, tax treaties and Dutch unilateral double taxation schemes. The student can explain and apply this knowledge to cases and / or assignments. Finally, the student can basically evaluate the four themes mentioned in international tax law and relate them to each other.
1. General principles of international tax law
2. Residence in international tax law
3. Taxation of wages from cross-border employment
4. The taxation of profits from a cross-border business
With regard to European Tax Law, after completion of this course, the student has knowledge and insight into the main topics of the four subjects mentioned below. In addition, the student is able to identify, understand and apply the influence of European law, more specifically, the fundamental freedoms of the Treaty on the Functioning of the European Union (TFEU) on the four topics listed below. Finally, the student can basically evaluate the issues mentioned in European tax law and relate them to each other.
1. General principles of European tax law:
2. Tax residence
3. Taxation of wages from cross-border employment
4. The taxation of profits from a cross-border company
Contact person
prof.dr.mr. D.S. Smit
Timetable information
Principles of European and International Tax Law
Written test opportunities
DescriptionTestBlockOpportunityDate
Schriftelijk / WrittenEXAM_01SM 1228-01-2021
Written test opportunities (HIST)
DescriptionTestBlockOpportunityDate
Schriftelijk / WrittenEXAM_01SM 1124-12-2020
Required materials
Literature
-
Title:European Tax Law, FED Fiscale Studieserie
Author:Terra, B.J.M. en Wattel, P.J
Publisher:Gouda Quint, Deventer
Literature
-
Title:Studenteneditie Cursus Belastingrecht (Internationaal Belastingrecht)
Author:Raad, C. van
Publisher:Gouda Quint, Deventer
Literature
-
Title:Teksten Internationaal & EG belastingrecht
Author:Raad, C. van
Publisher:Kluwer, Deventer
Literature
-
Title:Pocket Belastingwetten
Publisher:Kluwer, Deventer
Literature
-
Title:Casusboek Grondslagen Europees en IBR
Recommended materials
-
Tests
Written

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Kies de Nederlandse taal