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Advanced Course on International Tax Law

Universiteit Antwerpen (UA)

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Samenvatting/Summary/Notes Advanced International Tax Law UA | 2025/26

  • Summary

    Samenvatting/Summary/Notes Advanced International Tax Law UA | 2025/26

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    May 2026
    2025/2026
  • Samenvatting in het Engels Study notes from the Advanced Course on International Tax Law at Universiteit Antwerpen covering fundamental taxation principles and policy frameworks. The document outlines key concepts including residence vs. source state taxation, territorial vs. worldwide taxation systems, double taxation mechanisms (IIR, UTPR, QDMTT), and legal sources in international tax law including tax treaties and OECD guidelines. Essential reference material for understanding cross-border ...
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