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Course module: 695235-M-6
695235-M-6
Capita Selecta Corporation Tax
Course info
Course module695235-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
M Research Master in Business
M Tax Law
M Tax Economics
Lecturer(s)
Lecturer
dr. F.J. Elsweier
Other course modules lecturer
Lecturer
dr. A.W. Hofman
Other course modules lecturer
Lecturer
dr. M.J. van Hulten, LLM
Other course modules lecturer
Lecturer
prof. dr. A.J.A. Stevens
Other course modules lecturer
Academic year2020
Starting block
SM 2
Course mode
Full-time
RemarksCaution: this information is subject to change
Registration openfrom 21/01/2021 up to and including 20/08/2021
Aims
After this course, students can:
1. Describe in own words Dutch tax regulations for corporations from the Dutch Corporate Income Tax Act 1969 and Dutch Personal Income Tax Act 2001;
2. Provide explanations of the backgrounds of the doctrines discussed in the course (the `why`);
3. Apply the systematics of the different doctrines discussed in the course;
4. Interpret and assess case law and law reform proposals concerning the doctrines discussed in the course;
5. Apply the doctrines discussed in the course in a concrete case; analyze the problem of a case (pinpoint the relevant issues and facts), interpret the relevant regulation and substantiate one`s answer (why a rule does (not) apply to the circumstances of the case);
6. Interpret and assess the consistency and concurrence between the different doctrines discussed in the course;
7. Critically assess law reform proposals against current law; formulate weak spots in existing regulations; pose solutions to these issues.  
Content
This course is part of the master`s program Tax law and Tax economics and builds on the Bachelor`s course Principles of Corporate Income Tax (Grondslagen Vennootschapsbelasting), which contents are presumed known to the students participating in this course. Whereas in the ‘Principles of Corporate Income Tax` course we focused on the description of the corporate income tax from a legal and economic perspective, we will use this course to put a deeper emphasis and analysis on the corporate income tax. In this course the focus is on consistency and concurrence between the different doctrines. Another focus is to deal creatively and critically with doctrines mentioned, formulate the weak spots in existing regulation and pose solutions to these issues. The above should be approached from a legal and economical point of view.
Contact person
dr. M.J. van Hulten LLM
Timetable information
Capita Selecta Corporation Tax
Required materials
Literature
-
Title:Hoofdzaken vennootschapsbelasting, FED Fiscale studieserie nr. 31
Author:Elsweier & Stevens
Publisher:Kluwer, Deventer, most recent edition
Literature
-
Title:Belastingwettenpocket, most recent edition
To be announced
-
Title:Artikelen waar in Blackboard of tijdens de colleges naar wordt verwezen
Recommended materials
Literature
-
Title:Vakstudie Vpb (Kluwer, elektronisch en fysiek toegankelijk via bibliotheek) of NDFR Vpb (SDU)
Publisher:Elektronisch toegankelijk via de bibliotheek
Literature
-
Title:Cursus Belastingrecht, onderdeel Vennootschapsbelasting
Publisher:Kluwer, Deventer
Tests
Written

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