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INTERNATIONAL TAXATION

2017-2018

IESEG School of Management ( IÉSEG )

Code Cours :

1718-IÉSEG-MAC1S2-ACC-FINCE02UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
MSc in Accounting, Audit and Control1S2English
Professeur(s) responsable(s)C.BEUSELINCK
Intervenant(s)C.DAMELINCOURT


Pré requis

The prerequisites are a good capacity to understand international complexity and laws interaction. International tax obliges to have a national focus on rules in a world of consolidated accounts and to understand the articulation between the consolidated point of view and the impact of national rules and practices . A minimum of legal knowledge and capacity to analyse legal concepts is also important to acknowledge the potential legal impact which may vary from one country to another because of the diversity of domestic legal organisations, rules and sensitivity. Also a worldwide vision is necessary to analyse the major trends in international field and the role of major international organisations such as OECD, UN and EU .

Objectifs du cours

At the end of the course, the student should be able to :
Have a clear knowledge of the basic international tax concepts and international rules governing both VAT and Direct Corporate Taxes . He should be able to understand the complexity and hierarchy of international rules as well as the concept of Soft Law. He should be able to have a basic understanding of conventional treaties and their major definition such as "Permanent establishment": He should become aware of the vast changes which are ongoing worldwide in the field of international tax requirinig more transparency and fight against aggressive tax practices and should understand the major tax cases which are at stake between the European Union and the United states. Finally he should have a better vision of what is the exact role of a Tax Director in an international company's organisation and the interaction with other finance functions.


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
lecture15,00  
Independent work
Reference manual 's readings6,00  
E-Learning2,00  
Independent study
Group Project2,00  
Charge de travail globale de l'étudiant25,00  

Méthodes pédagogiques

  • Presentation
  • E-learning
  • Interactive class
  • Case study


Évaluation

Each session shall be introduced by a short case study prepared by student's group. The Course will be performed trying to be as interactive as possible The final examination will take the appropriate form ensuring the effective understanding of the basics (case study ,short questions, limited Q&A)

Type de ContrôleDuréeNombrePondération
Final Exam
Written exam1,00180,00
Others
Case study10,00220,00
TOTAL     100,00

Bibliographie

  • Tax Analysts -

  • Tax News Services (IBFD) -

  • VAT Monitor (IBFD) -

  • Rethink International Tax Law University of LEIDEN - website -


Ressources internet



 
* Informations non contractuelles et pouvant être soumises à modification
 
 
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