Corporate Taxation

Course Code :1301TEWVSG
Study domain:Tax
Academic year:2019-2020
Semester:1st semester
Sequentiality:The student must have obtained a credit for the following course:

- 'Inleiding t/h recht' of {'Inl t/h recht' en 'Publiek recht'} of 'Bronnen en beginselen v/h recht' of 'Handels- en vennootschapsrecht' of 'Inl t/h recht e/d publieke instellingen'
Contact hours:30
Credits:3
Study load (hours):84
Contract restrictions: No contract restriction
Language of instruction:Dutch
Exam period:exam in the 1st semester
Lecturer(s)Anne Van de Vijver

3. Course contents *

This course consists of four parts.

- General introduction to the role of taxes in society, the legal principles of Belgian tax law, tax planning (from a legal and ethics perspective), avoidance and evasion.

- Personal income tax regime (entrepreneur).

- Corporate inome tax regime.

- VAT.