Fiscalité directe [ MGEHC1322 ]

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Corporate tax

• Tax base and calculation

- General principles ' Tax-liable legal entities
- Taxable benefits

• Tax base

- Reserved results
- The non-deductible expenses
- Exempt dividends and benefits
- Treatment of losses

• Calculation of tax

Personal income tax

• The tax base of individuals
• The family
• Real estate taxation
• Taxation of movable assets
• Conducting a business activity

The cessation of activity

On completion of this course, students will be able:

• To resolve the majority of problems relating to tax faced by individuals and companies in the context of their regular business activities;

To optimise their tax positions in these simple cases.

Written examination

Lectures

La pratique de l'impôt des sociétés ; nouvelle déclaration exercice d'imposition 2007 ; Y. Dewael, E.C.P. Ed., 2007
Les personnes physiques et l'impôt Editions Anthemis