Advanced taxation

Duration

30h Th

Number of credits

Lecturer

Isabelle Richelle

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

The course offers:

- an in-depth look at the rules for determining corporation tax;

        *Which companies are subject to corporation tax?

        * how to determine a company's tax base? In this respect, the course will focus on the main operations involved in determining the tax base, with an emphasis on the international dimension; this international dimension provides an opportunity to consider the possibilities for structuring the company, either by incorporating/holding subsidiaries or by setting up permanent establishments.

        * How to structure/restructure the company: liquidation arrangements, mergers, etc.

- an introduction to the general principles of VAT

- an introduction to customs and excise duties.

 

Learning outcomes of the learning unit

The objective of the course is to encourage the business manager to integrate the tax factor into his/her analyzes. The manager must be able to identify the tax aspects of a given situation, to find a solution to certain tax questions or to understand the explanations that would be given to her/him by a tax specialist, for a decision-making purpose.

It is also to extend tax reasoning to the international element, in order to better understand the issues facing Belgian companies in an international market.

 

This course contributes to the following Intended Learning Outcomes :

 
To strengthen knowledge and understanding of management disciplines and their legal, policy and social context

- Gaining the knowledge and understanding of one of the proposed fields of concentration or to gain deep knowledge in the field of the management being already specialized thru a first University Master Degree . 

- Integrate autonomously researched information, tools, knowledge and context to build and propose, either individually or as part of a team, original, creative and viable solutions to concrete complex management problems, whether real or simulated, taking into account, when necessary, the human, social and legal context.

 
- Being capable of professional team work 

- Creative conception of solutions 

- Faced with a management problem, suggesting solutions that are ethical and socially responsible and that respect the principles of good governance.

Prerequisite knowledge and skills

Good command of French language

Belgian general tax law (General Tax Law course): students who have not already taken the course on "general tax law" are asked to contact Mrs Catherine Simon Dubois. 

In-depth knowledge of Belgian general accounts and consolidation operations

Belgian civil law: general theory of obligations and usual contracts, rights in rem

Belgian public law: major constitutional principles, federalisation, regionalisation and distribution of powers

Belgian company law: organs and functioning of companies. Merger and acquisition

Basics of institutional and material law of the European Union

Mathematics: basic algebra notions



 

Planned learning activities and teaching methods

 The course is given face-to-face. Practical cases are used to illustrate the theoretical rules. It requires active participation from students, and preparation of the material from week to week.

Mode of delivery (face to face, distance learning, hybrid learning)

Face-to-face course


Further information:

Face to face.

Active participation is required, which means taking part in the exercises proposed during the course, reviewing the material from week to week and preparing certain lessons.

The primary aim is to deepen your knowledge of the subject. But the aim is also to understand the subject, to perceive what is at stake for the company and the economic world, to develop an analytical and critical vision of the subject, so as to be able to fulfil one's role as a manager, advisor, auditor and, in any event, as a citizen/taxpayer in the best possible way.


The course is completed with exercises sessions. Students are asked to prepare the cases and participate actively during the sessions.

Any exercise sessions that may be organised are given by a student-instructor. They are optional. 

Course materials and recommended or required readings

Platform(s) used for course materials:
- LOL@


Further information:

- powerpoint

- video clips (preparation for the VAT course)

- bibliography: a general bibliography is provided, together with information on the documentary sources available in the field of taxation. Additional information can be found in basic manuals or specialised articles. se, citizen/taxpayer.

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire, open-ended questions )


Further information:

The examination is written.

With Code

No calculator, mobile phone or any other device for external contact or recording of any kind (connected bic or watch, ...).

 


Any cheating is punished by a score of 0/20. 



The aim of the exam is to test understanding, knowledge and mastery of the subject, the ability to apply the rules studied to concrete situations, the ability to organise an answer, and analytical and critical thinking.

The exam can include multiple-choice questions, true/false questions, 'short' questions and 'open' questions.

The Tax Code can be underlined, coloured, contain key words and cross-references from article to article. The code includes a table of contents, which can also be annotated. An up-to-date Code is recommended. New legislation may be added to the Code, provided that all the printed sheets are bound. Loose sheets are not permitted.

Work placement(s)

Organisational remarks and main changes to the course

Up-to-date Tax Code

Contacts

Please contact the professor when teaching or by appointment

 

Assistante: Mrs Catherine Simon Dubois (Catherine.SimonDubois@uliege.be)

Association of one or more MOOCs

Items online