2017-2018 / DROI0929-2

International and Belgian Taxation

Duration

30h Th

Number of credits

 Master in management (120 ECTS)3 crédits 
 Master in management (60 ECTS)3 crédits 
 Extra courses intended for exchange students (Erasmus, ...)5 crédits 

Lecturer

Eric von Frenckell

Language(s) of instruction

English language

Organisation and examination

Teaching in the first semester, review in January

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

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

Learning outcomes of the learning unit

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.

Prerequisite knowledge and skills

None.

Planned learning activities and teaching methods

Lectures given by professor. Students are expected to actively participate.

Mode of delivery (face-to-face ; distance-learning)

Lectures are scheduled in September, October, November and December (10 lectures of 3 hours each).
Students are expected to participate and may be requested to do some reading or research in advance (topics and references will be provided in due time).
Written examination in January.
Re-sit in August or September (oral examination).

Recommended or required readings

Course materials will be distributed and posted on Lol@ as the lectures are given.
No tax code is required.

Assessment methods and criteria

See above.

Work placement(s)

N/A

Organizational remarks

Attending the lectures is strongly recommended.

Contacts

Eric.vonFrenckell@ulg.ac.be