Comparative Income and Business Taxation
Full course description
This course introduces the legal structure and design of tax systems. We will first focus on the basic principles of tax systems and elements of the tax base (deductions, attribution of income). There will be a particular focus on taxing personal income (from labour and capital) and corporate income (like interest, royalties and dividends). We will then address selected issues of doing business abroad like double taxation as well as taxation of cross-border workers. Basic anti-tax-avoidance legislation will also be addressed as will elements of European (tax) law. This course will not focus on any country in particular, allowing this to be a real principle-based and comparative course.
- Students should be able to understand and explain basic principles of personal and corporate income taxation from both a government as well as a taxpayer perspective.
- Students should gain a basic understanding of principles of international tax law, the role of tax treaties and their interaction with certain elements of EU law.
- Ault, Hugh, Arnold, Brian and Cooper, Graeme (eds.), Comparative Income Taxation, 4th Edition, Kluwer Law International, 2019, ISBN 9789403509327
- IBFD country reports (we will use the IBFD’s digital Tax Research Platform)
- Articles from various journals