International Taxation

Description

This course evaluates the following learning outcomes: The student 1.1 (FISC) analyses tax-related operational problems and issues, with special attention to the business context. 1.4 (FISC) formulates, based on scientific knowledge of and insights in international taxation, a  substantiated solution for international taxation-related operational problems and issues taking into account the specific business context. 2.1 (FISC) analyses tax-related strategic problems and issues taking into consideration the specific business context, the stakeholders involved (managers, consultants, tax authorities, etc.) and the wider environment in which the organization operates. 2.5 (FISC) takes into account the international dimension of tax themes. 4.2 (FISC) follows current events on tax issues. 10.1 (FISC) keeps his / her knowledge of tax issues up to date, both on the basis of practical, policy-oriented, legal as scientific information. 10.2 (FISC) integrates policy-oriented, legal, scientific and practitioner-oriented information on specific tax-related themes and formulates a well-motivated argument regarding the relevance of a specific theme for the organization. 10.3 (FISC) reflects critically upon the implementation of important evolutions and innovations in taxation within the organisation, taking into consideration the specific business context. 11.1 is aware of the rapidly evolving knowledge society that he/she will enter and therefore understands the need for maintenance and improvement of acquired knowledge, skills and competences and acquisition of new knowledge, skills and competences. The specialization taxation focuses on Master students in commercial sciences who want to study the impact of taxation on the daily life of companies and individuals. Taxation plays an important role in the commercial and strategic decisions of companies and private individuals should also take the tax aspects of their actions into account. Using the fiscal incentives that the government makes available to the company, its managers, staff and citizens in the context of its economic and social policy, paying the right tax and correctly complying with the tax obligations are part of a sound corporate policy and a good management of the private capital of the individual. The course ‘international taxation’ is intended to provide students with an overview and understanding of the specific tax problems that may arise when taxpayers (both individuals and legal entities) engage in cross-border activities. Due to the globalization of the economy, these problems have become more prevalent and professionals in the tax sector will inevitably be faced with issues of this nature.