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Prerequisites
Taught by
Language of instruction
Duration
LevelCorporate Income Tax (B-KUL-C05B0A)
Aims
Relying on the general academic training of the preceding training in law and/or economics and on the basis of the acquired knowledge of the general principles of tax law, the aim is to offer a specialization of the company tax section within the domain of income tax.
Previous knowledge
General academic training with stress on law and/or economics and basic knowledge of the general principles of tax law.
Course material
Syllabus
Slides, transparencies, courseware
Examples and samples
Toledo / e-platform
Is also included in other courses
- Master of Laws (Fiscal Law Major) 120 ects.
- Master of Laws (Fiscal Law Minor) 120 ects.
- Master of Economics, Law and Business Studies (Financial Law and Economics) 120 ects.
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Master of Taxation
60 ects.
- Master of Business Economics (Minor: Accountancy and Financing) 60 ects.
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Master of Accounting and Auditing
60 ects.
- Master of Business Economics: Business Engineering (Minor: Accountancy) 120 ects.
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Master of Business Economics: Information Systems Engineering
120 ects.
Activities
6.0 ects. Corporate Income Tax (B-KUL-C05B0a)
Content
Company tax has a specific frame of thinking and technicity which is taught to the students (concept of profit, distributed and reserved profit, working with reserves and adaptations of reserves, relation with accounting law, special taxation regimes, treatment of liquidations and reorganizations). The European directives and the jurisprudence of the Court of Justice are discussed here as an integrating part of company tax.
