Admission requirements
Students taking this course are recommended to have completed at least one year of university education (not necessarily in law or economics). Proficiency in English both verbal and written is expected.
This course is not available to students who have previously attended the course Comparative Tax Law (22989280).
Description
Context
In the context of globalization, countries around the world are introducing domestic tax rules to promote investment, tackle aggressive tax planning, and protect their revenue base. These measures are vital to foster fair and sustainable societies, especially for low-income countries that must mobilize significant revenues to achieve the sustainable development goals (SDGs). Comparative tax law is the study of these developments. It examines how countries design and implement tax laws, the impact of these laws on the economy, and the effectiveness of tax policies in achieving social and economic goals. This can reveal best practices and inform tax policy.
Place within the minor '(Inter)national tax planning and policy'
This course is part of the foundational track of the minor ‘(Inter)national tax planning and policy’. The minor investigates the nature and impact of tax planning activities by individuals and companies as well as the policy responses by governments, both in domestic law and through international cooperation. This course introduces students to the main tax law provisions in civil law and common law countries, provides working knowledge of the differentiated operation of these provisions in developing and developed countries, and studies their role in helping to secure fairness and sustainability in light of the challenges associated with globalization and financial liberalization.
Design of the course
This course serves as an introduction to comparative tax law. It begins by addressing the importance of taxation to achieve the sustainable development goals (SDGs) and differences between common law and civil law tax systems. In that context the use of legal transplants in taxation including the use of provisions to tackle tax avoidance, are explained. The course also considers the influence of the constitutional principles (e.g. legality, equality) in taxation and the basic structure of tax systems (i.e. global vs. schedular) and the main concepts of income tax and corporate income tax. The course will adopt both a theoretical and a practical (comparative research) approach. Throughout the course, students will conduct comparative tax research on the issues discussed during the lectures. For this purpose, the students will select two countries: one common law and one civil law country. The theory discussed during the lectures will be researched by the students in their two selected countries of study.
Course objectives
This course aims to provide students with have knowledge about the role of taxation to build a sustainable and fair society, as well as the choices made by countries when designing their domestic (national) tax system. In addition, students will gain a basic understanding of the main features of common law and civil tax systems and of the differences between developed and developing countries.
At the end of this course, students will be able to:
Understand the architecture through which tax for the achievement of SDGs can be realized;
Understand the basic principles of direct taxation – mainly income tax and corporate income tax including the use of general anti-avoidance rules to tackle aggressive tax planning;
Compare and analyse the differences between common law and civil law tax systems;
Provide working knowledge of the main features of the income tax systems of developing and developed countries such as definition of tax, tax principles, sources of tax law, definition of income and taxable unit, schedular versus global elements in income tax, and rate schedules.
Timetable
See MyTimetable.
Mode of instruction
Lectures
Number of (2 hour) lectures: 5
Names of lecturers: prof. dr. Irma Mosquera Valderrama
Required preparation by students: Required Reading (see course overview in Brightspace)
Seminars
Number of (2 hour) seminars: 2
Names of instructors: prof. dr. Irma Mosquera Valderrama
Required preparation by students: Assignments, Required Reading (see course overview in Brightspace)
Assessment method
Examination form(s)
Written assignment (30%);
Final written exam (70%).
The assignment will count towards 30% of the final grade and the written exam will count towards 70% of the final grade. The assignment will be made in groups of 2 students. The students will be asked to discuss and present the assignment during the seminars. The final exam will be written. However, depending on the number of students, we may opt for an oral instead of a written examination.
A passing grade for the course is 5.5 or higher. Students who fail to obtain a passing grade for the course are entitled to a re-examination. The re-examination consists of an individual oral exam that will count towards 100% of the final grade.
Areas to be tested within the exam
The examination syllabus consists of the required reading (literature) for the course, the course information guide and the material in the lectures, the seminars and all other instructions which are part of the course.
Reading list
Obligatory course materials
Literature:
Course book Comparative Tax Law, Second Edition (Victor Thuronyi, Kim Brooks, Borbala Kolozs) (Kindle edition available at https://www.amazon.nl/Comparative-Tax-English-Victor-Thuronyi-ebook/dp/B07W6RNNWT Hardcover edition available at https://lrus.wolterskluwer.com/store/product/comparative-tax-law-second-edition/)
Tax Law Design and Drafting IMF Library Available for download https://www.imf.org/external/pubs/nft/1998/tlaw/eng/
Registration
Registration for courses and exams takes place via MyStudymap. If you do not have access to MyStudymap (guest students), look here (under the Law-tab) for more information on the registration procedure in your situation.
Contact
Coordinator: prof. dr. I.J. Mosquera Valderrama
Work address: KOG, Steenschuur 25 (Room B.211, secretariat Tax Law)
Telephone number: via the institute below
Institution/division
Institute: Institute of Tax Law and Economics
Department: Tax Law
Room number secretary: KOG, B2.11
Opening hours: 9.00 – 17.00 hrs
Telephone number secretary: +31(0)71 527 7840