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| DROI0741-1 | Business taxation
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Isabelle Richelle |
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| Language : | Langue française |
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| Course contents : | The course is mainly dedicated to the study of the 6 operations needed to determine the taxable amount in corporate tax. Emphasis is put on the implications of international activities led by Belgian companies (setting-up abroad, interest or dividend flow, between Belgian and foreign companies) |
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| Course objective : | The course aims to familiarising the student with corporate tax system, namely the effect of tax regulations on the decisions concerning corporate management. Emphasis is put on personal and critical analusis of tax legislation. |
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| Prerequisites : | DT 314 Tax Legislation |
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| Organization : | presentation of the theory relying on case studies |
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| Written notes : | - DASSESSE M. et MINNE P., "Droit fiscal, Principes généraux et impôts sur les revenus", Bruxelles, Bruylant, 2000.
- KIRKPATRICK J., "Le régime fiscal des sociétés en Belgique", Bruxelles, Bruylant, 1995.
- MALHERBE J., DE WOLF M. et SCHOTTE C., "Impôt des sociétés" , Bruxelles, Larcier, 1997.
- TIBERGHIEN A., "Manuel de droit fiscal", Bruxelles, Story-Scienta, 2002.
- KIRKPATRICK J., "Chronique de jurisprudence" (impôt des sociétés), Revue critique de jurisprudence belge. |
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| Assessment : | 1st session assessment : written examination with the "Code des impôts sur les revenus" (wich may contain highlighted or underlined passages and cross-references)
2nd session assessment : idem
prolonged 2nd session assessment : idem |
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