Maastricht University (UM) • Master Fiscaal recht

All lectures of European Value Added Tax incl. theorie of fundamentals

All the lectures of International and European tax all which includes all sheets, examples and some of the required readings are included.

Summary on the text by T. Kaye (2008). The Gentle Art of Corporate Seduction: Tax Incentives in the United States and the European Union. Kansas Law Review, 57, pp. 93-156.

Summary on the text by M. Sepúlveda (2014). Taxation for Human Rights. Tax Justice Focus: The Human Rights Issue, 9(2), pp. 3-4.

Summary on the text by L. Lipsett (2014). Illicit Financial Flows, Poverty and Human Rights. Tax Justice Focus: The Human Rights Issue, 9(2), pp. 5-6.

Summary on the text by K. Mehta & E. Dayle Siu (2016). Ten Ways Developing Countries Can Take Control of their Own Tax Destinies, in: T. Pogge and K. Mehta (eds), Global Tax Fairness, pp. 265-297 (OUP).

Summary on the text International Bar Association’s Human Rights Institute (IBAHRI) (2013). Tax Abuses, Poverty and Human Rights, section ‘Tax holidays and incentives’ (pp. 39-44), and section ‘Responsibility of the legal profession to respect human rights’ (pp. 125-132).

Tutorial 7 notes and questions discussed

Tutorial 6 notes and questions solved.

Summary on the view of Loyens & Loeff on Tax Challenges of the Digitalised Economy