Content of Learning Activity

The VAT & ISOC 2 course is composed of two parts:
Part 1 (10h - J. Blondeel): this is a continuation and supplement of the course VAT & ISOC 1. It will address other concepts in Belgian tax law: VAT (VAT unit, import, export, operations triangular, etc.), tax optimization in corporation tax (Tax Shelter, deduction for investment, VVPR bis, exemption from payment of the PP, etc.), other tax risks that the company must take into account (exaggerated interest, thin-capitalization, additional borrowing costs, abnormal or benevolent advantage) or other specific operations (tax consolidation principle, tax impact of a capital reduction). The links between finance and the operational management of a company are exposed throughout the sessions.
Part 2 (15h - J. Deprince): this part will deal with international taxation: directives, tax conventions, stable establishment concept, international evolution "BEPS", the main decisions rendered in tax matters, etc.
In conclusion, this course will allow the students to deepen the general principles of tax law, to determine the tax result and the tax costs (from the different accounting or financial choices made), to evaluate the tax risks of their company, to make financial decisions with a view to tax optimization, to put our legislation in perspective in an international context, to analyze some practical applications to enable them to understand and then analyze in a critical way a question of international tax law Belgian.

Required Learning Resources/Tools

Slides Income tax code and VAT code

Recommended Learning Resources/Tools

Not applicable

Other Recommended Reading

Not applicable

Mode of delivery

• Face to face

Type of Teaching Activity/Activities

• Cours magistraux
• Conférences
• Travaux pratiques

Evaluations

The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)