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.
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.
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.
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).
Belgian Tax Code
Corporate tax return
Syllabus very complete and up to date is available.