Study programme 2020-2021Français
Fiscalité - TVA & Isoc 2
Learning Activity
CodeLecturer(s)Associate Lecturer(s)Subsitute Lecturer(s) et other(s)Establishment
      • BLONDEEL Jonathan
      • DEPRINCE Julien
      • UMONS
      of instruction
      of assessment
      HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term

      Organisational online arrangements for the end of Q3 2020-2021 assessments (Covid-19)
      • Written exam (multiple choice, open questions)
      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


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

      (*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term
      Date de génération : 09/07/2021
      20, place du Parc, B7000 Mons - Belgique
      Tél: +32 (0)65 373111