1. Accueil
  2. EN
  3. Studying at ULB
  4. Find your course
  5. UE
DROI-C5113

Droit fiscal international et comparé

academic year
2024-2025
2025-2026

Course teacher(s)

Caroline DOCCLO (Coordinator) and Howard LIEBMAN

ECTS credits

5

Language(s) of instruction

english, french

Course content

The course is dedicated to the study of problems, notions and mechanisms specific to international taxation. It highlights common features of and discrepancies between several countries' approaches.The program of the course includes the study of the OECD Model Tax Convention and other reports in tax matters released by the OECD, Belgian and foreign tax measures and negotiated solutions aiming at relief from double taxation, efficiency of tax assessment and collection, and avoidance of discrimination in an international context.

Prerequisites and Corequisites

Cours co-requis

Evaluation

Method(s) of evaluation

  • Other

Other

Programmes