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| DROI0898-1 | Belgian and international company tax law
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| Duration : | 24h Th |
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| Credits/ECTS : |
| Master in Management Sciences, in-depth approach, 1st year | | Premier quadrimestre | | 4 |
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| Master in Management Sciences, didactic approach, 1st year | | Premier quadrimestre | | 4 |
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| Master in Business Engineering, didactic approach, 1st year | | Premier quadrimestre | | 4 |
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| Master in Management Sciences, professional Focus in Entrepreneurship, 1st year | | Premier quadrimestre | | 4 |
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| Master in Management Sciences, professional Focus, 1st year | | Premier quadrimestre | | 4 |
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| Master in Management Engineering, professional Focus, 1st year | | Premier quadrimestre | | 4 |
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| Master en sciences de gestion, à finalité spécialisée en management, 1st year | | Premier quadrimestre | | 4 |
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| Master in Management Sciences | | Premier quadrimestre | | 4 |
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| Holder(s) : | Jean‑Pierre Bours |
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| Coordinator : | Jean‑Pierre Bours |
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| Language : | Langue française |
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| Course contents : | 1. Course's intent
The first aim of the course is to stimulate students to delve deeper into tax law, an area to which they were introduced the year before.
This year they are to develop a legal i.e. critical approach to company tax law seen in a national and international perspective, in relation to accounting principles, company law, civil law and penal law.
2. Contents
a. What is a company? The various types of company and their different tax regime (corporation, professional business, management company, holding, cash-flow company, Open-end collective investment scheme, non-profit making association, etc.).
b. Choice of the least taxed options. Tax evasion and tax avoidance, measures anti-avoidance, fighting against international tax evasion, etc.
c. Companies in their international context: matching connections, preventive conventions against double taxing, European tax law.
d. Tax regime for company managers: professional earnings, capital income, alternative remuneration.
e. Company taxes: theory (legal texts) and praxis (company income tax return). |
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| Course objective : | By the end of the course students must be able to
- A1 know about and explain the basic notions and principles that underlie Belgian and international company tax law;
- C3 Identify the type of company presented in a case study, retrieve the tax regulations that are to be implemented and account for their choices;
- P3 fill in a company's and a company manager's tax forms, choosing the least taxed options and accounting for their choices. |
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| Prerequisites : | Tax law (course taught in the third year of the Bachelor's degree) |
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| Organization : | 1. Methodology
- A1 Lectures with examples and case studies.
- A3 Case solving
2. Course planning
Oral examination in the first week after the end of the course.
3. Students' work load
4 ECTS x 24hLT = 96h
- 24h actual lectures
- 30h time spent by students to understand and learn the rules applied in tax law
- 18h additional reading, case solving and on line exercises |
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| Written notes : | Syllabus. Course notes, power point presentations and exercises are all available on line. |
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| Assessment : | E1/E3 Students must be able to remember, explain and apply to specific case studies the various notions principles and rules presented during the course. E3 They must be able to solve cases and explain why the tax regulations they call upon can actually be used.
The students' mastery of the notions and principles they use as well as their ability to structure a consistent legal reasoning in keeping with the hierarchy of standards and accounting principles will be assessed.
Oral examination at the first and second sitting. The first examination is organised during the week after the end of the course (organised in modules in September and October). |
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| Contacts : | jpbours@skynet.be |
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