LOKALE EN REGIONALE EN INTERNATIONALE FISCALITEIT
 
Taught in 3rd year Bachelor in business studies - Main Subject: Accountancy-Tax Law
Theory [A] 25.0
Exercises [B] 0.0
Training and projects [C] 0.0
Studytime [D] 75.0
Studypoints [E] 3
Level specialized
Credit contract? Access upon approval
Examination contract? Access upon approval
Language of instruction Dutch
Lecturer Isabelle Goethals
Reference RCBMGA03K00001
 
Key words
Local, Regional and International Tax Law, IWETO-code: S141 Tax Law

Objectives
Being able to give a general overview of the local and regional taxes in Belgium.
Getting acquainted with the international tax law.

Topics
1. Local tax law
2. Regional tax law
3. Basic principles of the international tax law

Prerequisites
No specific prescience required.

Final Objectives
Knowledge
Job-related (specific):
  • Knowledge of the fundamentals of local, regional and international tax law
  • Knowledge of the sources that contain bookkeeping, legal, social and economical data
Skills
Job-related (specific):
  • Trace, list and collect in an efficient way all the possible sources that contain bookkeeping, legal and tax law data


Materials used
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Syllabus

Study costs
Syllabus at unit price determined under Hogeschool rules (maximum 20 euro)

Study guidance
Syllabus at unit price determined under Hogeschool rules (maximum 20 euro)

Teaching Methods
Lectures for the theoretical part.
Practical: students have to make a paper individually or in group dealing with a specific item of this subject matter.

Assessment
  • First exam session: 50% written exam and 50% judgement of paper
  • Second exam session: 100% written exam
Students only enrolled for taking the exams:
  • First exam session: 50% written exam and 50% judgement of paper
  • Second exam session: 100% written exam


Lecturer(s)