This information sheet indicates how the course will be organized at pandemic code level yellow and green.
If the colour codes change during the academic year to orange or red, modifications are possible, for example to the teaching and evaluation methods.

Tax management

Course Code :2102TEWACC
Study domain:Accountancy & Audit
Academic year:2020-2021
Semester:1st semester
Contact hours:30
Study load (hours):84
Contract restrictions: No contract restriction
Language of instruction:English
Exam period:exam in the 1st semester
Lecturer(s)Dirk Van Stappen

3. Course contents *

This course introduces students to the key principles of tax management:

  • Tax aspects of annual accounts (balance sheet and profit & loss account): critical reflections on the basis of a published financial statement
  • Tax aspects of developing international operations: the concept of permanent establishment and common tax supply chain concepts such as contract or toll manufacturers, commissionaires, principal structures, etc. The impact of the OECD/G20 BEPS (Base Erosion and Profit Shifting) action plan is also considered.
  • Tax aspects of mergers and acquisitions (shares transfer versus asset transfer: analysis from the perspective of the seller and the buyer)
  • Transfer pricing as a tax management instrument: introduction to OECD transfer pricing methods, transfer pricing documentation and recent developments within the OECD and the EU