Duration
30h Th, 5h Pr
Number of credits
| Master in management, professional focus in general management (H.D.) | 5 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Tax: definition and taxable elements
Tax concepts
Taxpayers subject to income tax
Principles of tax law
Territoriality and international context
Personal Income Tax
Self-employed to company
Corporate Tax
"Cash out" and employee remuneration
Business transfer or takeover
Company liquidation
Taxation of legal entities
Tax evasion, tax fraud and tax abuse
Learning outcomes of the learning unit
Basic knowledge of income tax, with a focus on business taxation (self-employed individuals, companies and legal entities)
Prerequisite knowledge and skills
None
Planned learning activities and teaching methods
Classical
Mode of delivery (face to face, distance learning, hybrid learning)
Blended learning
Further information:
On site + possible Teams
Podcasts
Course materials and recommended or required readings
Platform(s) used for course materials:
- LOL@
Further information:
Slides
Tax return forms for individuals and corporations, and explanatory forms
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire )
Further information:
Exam(s) in session
Multiple-choice quiz SMART (optical correction) with negative marking