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Course module: 310150-M-6
310150-M-6
Seminar Taxation
Course info
Course module310150-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionEnglish
Offered byTilburg University; Tilburg School of Economics and Management; TiSEM: Economics; Economics;
Is part of
M Research Master in Business
M Economics
M International Business Taxation: Economics
Contact personprof. dr. H.P. Huizinga
Lecturer(s)
Lecturer
prof. dr. H.P. Huizinga
Other course modules lecturer
Coordinator course
prof. dr. H.P. Huizinga
Other course modules lecturer
Academic year2019
Starting block
SM 1
Course mode
Full-time
Remarks-
Registration openfrom 19/08/2019 up to and including 24/01/2020
Aims

Study of international taxation from theoretical, empirical and policy perspectives.

Specifics

It is expected that students will prepare a presentation and will also participate in discussions. The presentations will cover a topic in international taxation from a research or policy perspective. The presentations are based on a combination of assigned readings and materials collective by the students themselves.

Content

Goods, capital and labor markets are increasingly integrated. This heightened economic interdependence means that national tax policies can have strong international ramifications. A reduction of the corporate income tax in one country, for instance, may cause additional investment from other countries, potentially lowering corporate income tax revenues abroad. Tax policy is still largely the prerogative of national governments, even though they impact on other countries. National tax policy making can lead to inconsistencies and problems associated with the taxation of international income flows giving rise to international double taxation or conversely the absence of any taxation of international income flows. To overcome these problems, countries discuss international tax coordination at the EU and also the OECD levels. The course highlights three areas of taxation that have received broad attention at the EU level in recent year. These are the corporate income tax, the taxation of savings, and the taxation of the financial sector.

Type of instructions

Interactive lectures

Type of exams

written exam

Compulsory Reading
  1. Reading list made available by lecture.
Course available for exchange students
Master level, conditions apply
Timetable information
Seminar Taxation
Written test opportunities
DescriptionTestBlockOpportunityDate
Schriftelijk (80%) / Written (80%)EXAM_01SM 1118-12-2019
Schriftelijk (80%) / Written (80%)EXAM_01SM 1224-01-2020
Written test opportunities (HIST)
DescriptionTest/BlockOpportunityDate
Required materials
-
Recommended materials
-
Tests
Written (80%)

Final Result

Presentation (20%)

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