​​​​​Module : C3050 Intitulé : International taxation

Semaine 1 :

Taxation of residents and non-residents under Luxembourg tax law.

Semaine 2 :

Double taxation – reasons for double taxation and forms thereof.

Semaine 3 :

Introduction to tax treaties – purpose and mechanism.

Semaine 4 :

Scope of tax treaties (including tie-breaker rules and definitions).

Semaine 5 :

Income from Immovable property (Article 6) and business profits (Article 7) including an overview of the permanent establishment concept (Article 5).

Semaine 6 :

Shipping, inland waterways transport and air transport (Article 8), Associated enterprises (Article 9) and Dividends (Article 10) including triangular cases.

Semaine 7 :

Interest (Article 11), Royalties (Article 12), Capital gains (Article 13) and triangular cases thereof.

Semaine 8 :

Articles 15 – 22 of the OECD-MC.

Semaine 9 :

Methods for elimination of double taxation (Articles 23 A and 23 B).

Semaine 10 :

Special provisions provided in the OECD-MC (Articles 24 – 29).

Méthodes pédagogiques et didactiques utilisées :	Éxposé / cours magistral Étude de cas / analyse de témoignages Débat Exercices
Proportion théorie / pratique :	Théorie : 60 % / Pratique : 40 %
Support de cours :	Support photocopié
Méthode de contrôle des connaissances :	Épreuve écrite