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| DROI0929-1 | International and Belgian Taxation
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| Durée : | 24h Th |
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| Nombre de crédits : |
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| Nom du professeur : | Eric von Frenckell |
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Langue(s) du cours :
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| Langue anglaise |
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Contenus du cours :
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| The main topic of this course is the taxation of businesses.
General tax concepts and Belgian tax rules will be used as a starting point. A substantial portion of the lectures will be dedicated to tax rules of other jurisdictions (for a compared analysis) and to international situations. The last topic covered will be tax evasion schemes and anti-avoidance rules to counter such schemes.
The main chapters of the course are the following:
- Introduction
- Concept of business
- Individual income tax
- Corporate income tax
- International situations
- Anti-avoidance rules |
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Acquis d'apprentissage (objectifs d'apprentissage) du cours :
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| The objective of this course is to understand and become familiar with the basic tax concepts, principles and rules of Belgian and international tax law as applicable to businesses and to be able to explain and illustrate such concepts, principles and rules.
The objective of this course is also to be able to determine the tax consequences of some specific transactions. |
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Prérequis et corequis / Modules de cours optionnels recommandés :
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| None. |
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Activités d'apprentissage prévues et méthodes d'enseignement :
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| Lectures given by professor. Students are expected to actively participate. |
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Mode d'enseignement (présentiel ; enseignement à distance) :
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| Lectures are scheduled in October, November and December (10 lectures of 3 hours each).
Students are expected to participate and may be requested to do some reading in advance (topics and references will be provided in due time).
Written examination in January.
Re-sit in August or September (oral examination). |
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Lectures recommandées ou obligatoires et notes de cours :
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| Course materials will be distributed and posted on Lol@ as the lectures are given.
No tax code is required. |
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Modalités d'évaluation et critères :
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| See above. |
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Contacts :
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| Eric.vonFrenckell@ulg.ac.be |
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