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| Course Code : | 2102TEWACC | | Study domain: | Accountancy & Audit | | Semester: | Semester: 1st semester
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| | 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
| | Tutor(s) | Dirk Van Stappen
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1. Prerequisites
At the start of this course the student should have acquired the following competences:
Specific prerequisites for this course:
Basic understanding of accountancy and how a multinational company operates.
2. Learning outcomes
Obtaining a good understanding of corporate income taxation with a special focus on the tax aspects of the annual accounts (interaction with the taxable basis), the tax aspects of mergers and acquisitions and the role of transfer pricing as tax management instrument in a multinational company.
3. Course contents
- Application domain of corporate income taxation;
- Taxable basis: general introduction of the taxable profit (versus the accounting profit) and the six operations;
- Tax aspects of the annual accounts (balance sheet and profit & loss account);
- The calculation of the corporate income taxes;
- Tax aspects of mergers and acquisitions (shares transfer versus asset transfer);
- Transfer pricing as tax management instrument.
4. Teaching method
Class contact teaching: LecturesPractice sessions
5. Assessment method and criteria
Examination: Oral with written preparationClosed bookOpen-question
6. Study material
Required reading
As course material slides, articles and case studies will be used. This study material is distributed - for free - during the classes.
Optional reading
The following study material can be studied on a voluntary basis:
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7. Contact information
The professor can always be contacted before or after the courses. In addition, he can always be contacted (by phone - 32 3 821 19 18 - or by email: dvanstappen@kpmg.com) for any further questions and assistance.
(+)last update: 06/01/2010 15:52 liesbeth.opdenacker
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