Advanced Course on Corporate Tax

Course Code :2100RECVBL
Study domain:Law
Academic year:2019-2020
Semester:2nd semester
Contact hours:45
Credits:6
Study load (hours):168
Contract restrictions: Exam contract not possible
Language of instruction:Dutch
Exam period:exam in the 2nd semester
Lecturer(s)Bruno Peeters
Linda Brosens

3. Course contents *

Introduction

Scope of taxation - residence - fiscal transparancy

Determination of the net taxable income

Deductions from net taxable income

Determination of taxable income - technical approach

Computation of corporate income tax liability

Special operations

Special tax regimes