Key words
Corperate 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
No specific foreknowledge.
Final Objectives
Materials used
book or syllabus
Study costs
unit price determined under hogeschool rules
Study guidance
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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