Corporate Tax Law

ldrop2082  2019-2020  Louvain-la-Neuve

Corporate Tax Law
Note from June 29, 2020
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
5 credits
30.0 h
De Broe Luc; Hermand Olivier;
Main themes
In this class are taught : - for personal income tax, the study of specific tax regimes, like savings and insurance taxation; - for corporate income tax, the determination of the tax basis and the link with accounting law, the calculation of the assessment, the tax regime of amortization, investment, capital gains and incentives, the tax regime of company groups, the special regimes; - for legal persons tax, the tax regime of non-profit organizations and foundations; - for value added tax, the special topics concerning the qualification as taxpayer, partial tax payers and foreign taxpayers) the special conditions of certain taxable transactions, like financial services, the services rendered by certain professions, the localization of intra-community transactions, the exercice of the right to deduction and to restitution; - for registration and estate taxes: the special recent development topics, notably linked with the regionalization. The class is set in an interdisciplinary perspective and essentially concerns Belgian and European taxation. Certain problems are studied from a comparative perspective or from a law and economics perspective.
Faculty or entity

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

Title of the programme
Master [120] in Law

Master [120] in Law (shift schedule)

Advanced Master in Tax Law