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Impôt des sociétés approfondi [ MGEHC2122 ]


5.0 crédits ECTS  30.0 h  

Teacher(s) Platten Isabelle (coordinator) ;
Language French
Place
of the course
Mons
Prerequisites

/

Main themes

Studies of the tax implications of transactions involving the following elements:

  • Share capital and fiscal capital: constitution, increase, reduction and repayment of capital;
  • Revaluation gains;
  • Tax-free reserves (investment reserve, subsidies, etc.);
  • Capital gains realised;
  • Transferring a universality of assets or a branch of activity;
  • Dividends;
  • Share redemption;
  • Liquidation.
Aims

On completion of this course, students will be able to master the short- and long-term tax implications of the main transactions performed by a company.

Evaluation methods

Written examination

Teaching methods

Lectures illustrated by case studies

Bibliography
  • Le régime fiscal des sociétés holdings en Belgique, Ch. Cheruy, Larcier Ed., 2008
  • Manuel pratique d'impôt des sociétés, L. Deklerck, R. Forestini, Ph.Meurée, De Boeck Ed.
  • La pratique de l'impôt des sociétés ; nouvelle déclaration exercice d'imposition 2007 ; Y. Dewael, E.C.P. Ed., 2007
Cycle et année
d'étude
> Master [120] in Management FisCom (shift schedule)
Faculty or entity
in charge
> BLSM


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