Advanced Course on corporate tax

Academic year: 2010-2011 Course code module MREC0070-A Semester: 2nd semester Credits: 6 Study load (hours) 168 Theory (hours): Practice/Exercises(hours): 9,00 Other (hours): Part-time program: Instructor(s) Bruno Peeters Language of instruction: Dutch Semester exam information: exam in the 2nd semester Contract restriction information: 1. Prerequisites *Algemene competenties General Bachelor in Law After entrance exam - Master in Applied Economics - Master in Economics - Master in Commercial Sciences - Commercial Engineer   Sequentiality Tax Law (3BREC-A-19) *Sequentiality Tax Law (3BREC-A-19) 2. Objectives (expected learning outcomes) An advanced and profound knowledge of  Corporate Income Tax  3. Course content 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 4. Teaching method Direct contact: Lectures Tutorials Personal work: Assignments - individual 5. Assessment method Exam: Written, with oral presentation Closed book Open questions Written assignment: Without oral presentation 6. Compulsory reading – study material Syllabus Codex Tax Law Case book 7. Recommended reading - study material - CHEVALIER, C., Vademecum vennootschapsbelasting. Een resultaatgerichte benadering, Gent, Larcier, verschijnt jaarlijks. - CLAEYS BOUUAERT, I., e.a., Vennootschap en belasting, Mechelen, Kluwer, losbladig. - HUYSMAN, S., Fiscale winst. Theorie en praktijk van het fiscaal winstbegrip in België, Kalmthout, Biblo, 1994, 408 p. - VERDINGH, Y., Jaarboek vennootschapsbelasting, Gent, Mys en Breesch, recentste editie. - VAN CROMBRUGGE, S., Beginselen van de vennootschapsbelasting, Kalmthout, Biblo, recentste editie. - BEGHIN, P. en FLAMANT, K., Handboek vennootschapsbelasting, Antwerpen, Intersentia, recentste editie. - LAGAE, J.P., Vennootschapsbelasting, CED Samsom, Diegem, 1998, 446 p. - KIRKPATRICK, J., en GARABEDIAN, Le régime fiscal des sociétés en Belgique, Brussel, Bruylant, 2003, 604 p. - PEETERS, Be. (ed.), Hervorming van de vennootschapsbelasting, De Boeck en Larcier, Brussel, 2003, 196 p. - THILMANY, J., de l'impôt des sociétés au nouveau système de décision anticipée. Commentaire de la loi du 24 décembre 2002 et de ses arrêtés d'exécutions, Brussel, Bruylant, 2004,  348 p. - VERHOEVEN, R., Praktijkboek voor vennootschappen: juridisch, boekhoudkundig en fiscaal, Mechelen, Kluwer, 2 vol., verschijnt jaarlijks. 8. Tutoring The lecturer and his assistant are always available for questions. Students may contact them by email or during the questions sessions to be announced via Blackboard. laatste aanpassing: last update: 14/01/2011 14:27 bruno.peeters