mgehc2218  2017-2018  Charleroi

6 credits
30.0 h
Q2
Teacher(s)
SOMEBODY;
Language
French
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

At the end of this learning unit, the student is able to :

1

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
 

The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
Teaching methods
Lectures
Bibliography
La fiscalité des ASBL Editions ANTHEMIS 
Faculty or entity
CLSM


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Aims
Master [120] in Management (shift Schedule 2)
FEHC2M
6