Duration
30h Th
Number of credits
| Master in management, professional focus in Financial Analysis and Audit | 5 crédits | |||
| Extra courses intended for exchange students (Erasmus, ...) | 5 crédits |
Lecturer
Language(s) of instruction
English language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The main topic of this course is the taxation of businesses.
General tax concepts and Belgian tax rules will be used as a starting point. A substantial portion of the lectures will be dedicated to tax rules of other jurisdictions (for a compared analysis) and to international situations. The last topic covered will be tax evasion schemes and anti-avoidance rules to counter such schemes.
The main chapters of the course are the following:
- Introduction
- Concept of business
- Individual income tax
- Corporate income tax
- International situations
- Anti-avoidance rules
Learning outcomes of the learning unit
The objective of this course is to understand and become familiar with the basic tax concepts, principles and rules of Belgian and international tax law as applicable to businesses and to be able to explain and illustrate such concepts, principles and rules.
The objective of this course is also to be able to determine the tax consequences of some specific transactions.
Prerequisite knowledge and skills
None.
Planned learning activities and teaching methods
Lectures given by professor. Students are expected to actively participate.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Further information:
Lectures are scheduled each Monday morning from February 3 to April 14, 2025 (10 lectures of 3 hours each - no class on Monday, March 10, 2025).
Students are expected to participate and may be requested to do some reading or research in advance (topics and references will be provided in due time).
Written examination in May or June.
Re-sit in August or September (written examination).
Course materials and recommended or required readings
Course materials will be distributed and posted on Lol@ as the lectures are given.
No tax code is required.
See above.
Work placement(s)
N/A
Organisational remarks and main changes to the course
Attending the lectures is strongly recommended.
Contacts
Eric.vonFrenckell@uliege.be