 | Study programme 2020-2021 | Français | |
| Fiscalité - TVA & Isoc 2 | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-FPFI-021 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 15 | 10 | 0 | 0 | 0 | Q2 |
| Organisational online arrangements for the end of Q3 2020-2021 assessments (Covid-19) |
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| Description of the modifications to the Q3 2020-2021 assessment procedures (Covid-19) |
| - Module 1: Opened questions - Module 2 (international tax): Multiple choices test |
Organisational arrangements for the end of Q2 2020-2021 assessments (Covid-19) online or face-to-face (according to assessment schedule)
- Written exam (multiple choice, open questions)
Description of the modifications to the Q2 2020-2021 assessment procedures (Covid-19) online or face-to-face (according to assessment schedule)
- Module 1: Opened questions
- Module 2 (international tax): Multiple choices test
Content of Learning Activity
The course consists of two modules, one on corporate tax and VAT (10 hours), the other on international taxation (15 hours).
The first module is a complement to the basic course VAT & CIT 1 and develops various specific operations in VAT (imports, intra-community acquisitions, triangular operations, VAT unit) as well as some tax optimisation paths in corporate tax (tax shelter, investment deduction, VVPRbis, professional WHT exemption, etc.). This module also analyses certain tax risks that the company must take into account (exaggerated interest, thin capitalisation, exceeding borrowing costs, abnormal or gratuitous advantages) and develops certain specific tax operations (tax consolidation, capital reduction). The links between finance and the operational management of a company are explained throughout the sessions.
The second module of this course presents a first overview of international tax law, focusing on income tax. The OECD Model Convention for the elimination of double taxation will be the subject of a detailed study, illustrated by an examination of the specific features of the conventions concluded by Belgium with its main trading partners. This module will also analyse the European directives in tax matters, the main decisions ruled in tax matters, the concept of permanent establishment, international tax developments "BEPS" and some international tax planning structures (holding companies, hybrid entities and instruments, etc.).
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
- From a distance
Type of Teaching Activity/Activities
- Cours magistraux
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)