Taxation (in French) [ LLSMF2009 ]
5.0 crédits ECTS
30.0 h
1q
| Teacher(s) |
Gérard Marcel ;
|
| Language |
French
|
Place
of the course |
Louvain-la-Neuve
|
| Main themes |
The course is dedicated to provide the students with the principles of tax mechanisms and tax law and to introduce them to the tax dimension of corporate decisions. Therefore it offers a description of the mechanisms of the corporate income tax and of the taxation of the stakeholders of the company, in a way which allows the student to evaluate their effects on corporate decisions, especially regarding the choice, location and financing of an investment, as well as the location and shifting of the tax base of a multinational company.
|
| Aims |
At the end of the class, students should be able to
- understand main tax mechanisms and,
- evaluate the effects of taxation on corporate decisions, especially regarding the choice, location and financing of an investment, as well as the location and shifting of the tax base of a multinational company.
|
| Content |
Content
The course starts with an economic introduction to the study of taxation which is organised around two topics, the economic functions of a tax and the incidence of taxation on corporate decisions. It continues with a survey of Belgian taxation and with the study of corporate income tax mechanisms. At that occasion, the taxation of individuals, as workers, managers or investors of the company, is also examined, but not in depth. A short introduction to V.A.T. and to the taxation of international flows of income compete the course.
The course consists in five main chapters
1. An economic introduction to the study of taxation;
2. Taxation and corporate decisions;
3. Corporate Income Tax and the headlines of the taxation of the workers, managers and investors of the company, with an evaluation of the effects on corporate decisions;
4. An introduction to the taxation of international flows of income;
5. An indirect tax, V.A.T.
Methods
The course is ex-cathedra; the students produce an application which is discussed during some courses
|
| Other information |
Prerequirement: a basic knowledge of finance ( e.g. NVP and IRR)
Evaluation : based on the sutudents application work and a written examination
Supporting material: cours notes are available
Références : Scholes, M., M. Wolson et alii, 2004, Taxes and business Strategy: A planning Approcah, 3rd Edition, Prentice Hall
Various textbooks on Belgian, European and International Tax Law
|
Cycle et année
d'étude |
> Master [120] in Business engineering
> Master [120] in Management
> Master [120] in Management
> Master [120] in Business Engineering
|
Faculty or entity
in charge |
> CLSM
|
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