Artesis Plantijn Hogeschool Antwerpen
Business en Recht
International and local taxes39640/3368/2425/1/38
Study guide

International and local taxes

39640/3368/2425/1/38
Academic year 2024-25
Is found in:
  • Bachelor of Business Management, programme stage 2
    Choice option within specialisation:
    • Fiscaliteit within Accountancy and Tax
This is a single course unit.
Study load: 3 credits
Teaching staff: Van Sant Tim
Teaching staff are not (all) known yet.
Languages: Dutch
Scheduled for: Semester 2
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.03.2025 ()
Re-sit exam: is possible.
Possibility of deliberation/tolerance: This course unit is eligible for deliberation/tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 78,00 hours

Prerequisites

to be taken together with Customs and excise.

Learning outcomes (list)

OLR AF 1.0 - The bachelor BM/AF has insights in fiscal, parafiscal, legal and accountancy rules and processes, in general corporate organisational processes as well as in their interconnection, and can consequently apply these insights in a broad, globalised and changing (inter)national context.
You define the general principles of international taxation.
You solve issues in the international tax context, based on the legal framework and various existing treaties.
You apply the OECD model treaty in a specific situation.
You explain the impact of European tax legislation and case law on Belgian law.
You distinguish the existing techniques and measures to avoid international tax avoidance.
You situate the local and regional taxes within the Belgian tax system.
You describe the most important European guidelines.
You follow the case law and the tax topicality regarding the various national, regional and international taxes.
You apply the general tax principles and the legal framework within regional and local taxes to a concrete situation.
You provide an overview of the tax powers at the level of the Regions and the Communities.

Study material (list)

Mandatory
  • Author: lector

Educational organisation (list)

Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours54,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
Eerste examenperiodeKnowledge and comprehension test during the examination series100,00
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00