Plan (simplifié) du cours :

o   The problem of double taxation

o   State practice in the conclusion of DTCs

o   The effects of DTCs

o   The interpretation of double taxation conventions

o   Treaty abuse

o   The structure and system of DTCs

o   Persons covered

o   Taxes covered

o   Allocation rules

o   Methods for elimination of double taxation

o   Non-discrimination

o   Mutual agreement procedure. Exchange of information. Assistance in the collection of taxes

Modalités pédagogiques : Cours magistral

-          vous familiariser avec Double Taxation Conventions as primary sources of international tax law and different notions used in international taxation

-          découvrir the circumstances giving rise to double taxation and the manner in which the double taxation is eliminated

-          mieux comprendre the way the Double Taxation Conventions are elaborated, their personal and substantive scope

-          travailler with the allocation rules and the method article provided in the Double Taxation Conventions concluded between states

 Basic knowledge of taxation