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Fiscalité du non marchand [ MGEHC2218 ]


5.0 crédits ECTS  30.0 h + 0.0 h   2q 

Teacher(s) Helbois Dominique (coordinator) ; SOMEBODY ;
Language French
Place
of the course
Charleroi
Prerequisites

/

Main themes

Direct tax

  • Liability for corporation tax
  • Taxable income
  • Transition to corporation tax
  • Restructuration of ASBL

The taxation of employees

  • Executives
  • Employees
  • Volunteers

VAT

  • Tax-liability
  • Taxable transactions
  • Exemptions
  • Accountable
  • Right to deductions
  • Formalities

Stamp duty, inheritance tax, compensatory tax

Aims

On completion of this course, students will be able:

  • to understand the taxation of the non-profit sector (direct and indirect taxation)

to assess the differences or similarities with taxes on commercial companies

Teaching methods

Lectures

Bibliography

La fiscalité des ASBL Editions ANTHEMIS

Cycle et année
d'étude
> Master [120] in Management (shift Schedule 2)
Faculty or entity
in charge
> BLSM


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