Corporate income tax (C3049)

Previous knowledge of accounting and tax law is recommended.

• Get to know the basic rules of the corporate income tax and the taxpayers subject to this tax.
• Get to know the basic rules of the municipal business tax and the taxpayers subject to this tax.
• Get to know the basic rules of the net wealth tax and the taxpayers subject to this tax.
• Understand the differences between accounting results and the tax result, and more specifically the application of the participation exemption regime.
• Be aware of tax neutrality mechanisms in case of the restructuring of companies.
• Learn about the tax unity regime.
• Understand the concept of dividend distributions, hidden capital contributions and the consequences of withholding tax.
• Get an overview of the administrative procedure and compliance matters.

Le contenu est identique aux objectifs d'apprentissage pour cette formation.