Tax Management

Course Code :2102TEWACC
Study domain:Accountancy & Audit
Academic year:2019-2020
Semester:1st semester
Contact hours:30
Credits:3
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