Key words
Corporate Income taxes
Objectives
The education item corporation taxation will give you a thorough understanding of this subject matter, with a reference to the accounts of the company.At the end of this academic year you will be able to fill out the decalaration form correctly and to calculate the corporation tax using fiscal software.
Topics
The following aspects are discussed: basic principles of corporation taxation, the calculation of assessable result, reserved profits including assessable write-offs and assessable write-down.
Cases conclude the theoretical part.
Prerequisites
Principles of personal income tax.
Final Objectives
Materials used
book
Study costs
Book at current market price.
Study guidance
The lecturer is available for questions.
Guided self-study.
Teaching Methods
- The theoretical part is dealt with in class
- Practical applications in groups
- Answers are discussed in class
Assessment
- First exam session: 50 % oral and 50 % written exam
- Second exam session: 50 % oral and 50 % written exam
- Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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