Learning outcomes

In the term of the course dedicated essentially to the corporate tax, the student will be able of filing a tax return relative to this tax.

Also, he will be able of knowing , in a global way, the consequences of decisions of current management taken by a company, both in terms of the risks as of the opportunities.

Goals

The objective of the course is to familiarize future managers and corporate directors, future financial directors , future accountants and tax consultants, company auditors but also the one who plans to create his SME , whom is the activity, i.e every person involved directly as indirectly in the management of a company with  the risks but also with  the fiscal incentives wich ensue from the subjection of a resident company to the Belgian corporate tax, i.e in order to have a global but specifies vision of the tax impacts of the most day to day decisions taken by the management of a company.

Content

The course contents consist in the examination:

-of the general principles applicable to the corporate tax ( and the link with the accounting law);

-determination of the corporate tax base;

-applicable rates;

-corporate tax calculation.

Assessment method

The learning activity is estimated during a written examination lasted two hours. It includes a theoretical question based on a significant part of the course ( 8 points) and a series of assertions for which it is asked  to say if they are true or false ( those answers require to be able to do the links between the various tax measures applicable to the subject in question - 12 points).

The student has on his disposal a blank form of corporate tax return and his Revenue Tax Code in order to resolve the questions .

Thus, a unique quotation is attributed on 20 points ( 8 + 12).

Sources, references and any support material

Belgian Tax Code

Corporate tax return

Syllabus very complete and up to date is available.

Language of instruction

Français