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Course module: 600335-M-6
600335-M-6
Business Taxation
Course info
Course module600335-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionEnglish
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
M Research Master in Business
M International Business Taxation: Economics
M International Business Taxation: Law
Lecturer(s)
Lecturer
W.J.M. Mutsaers, RA
Other course modules lecturer
Lecturer
prof.mr.dr. R. Russo
Other course modules lecturer
Lecturer
mr. R. Taha
Other course modules lecturer
Academic year2020
Starting block
SM 1
Course mode
Full-time
RemarksCaution: this information is subject to change
Registration openfrom 24/08/2020 up to and including 20/08/2021
Aims
  • 1. increase scientific knowledge on the concepts and principles of the field of business tax accounting.
  • 2. Increase basic knowledge and understanding of the main problems countries face in developing tax accounting systems that respect tax principles and also benefit from generally accepted financial accounting principles.
  • 3. Increase basic knowledge and understanding of the main problems the European Commission and Member States face in developing CCCTB.
  • 4. Be able to list and order relevant facts.
  • 5. Be able to identify problems.
  • 6. Be able to bring up practical solutions/opportunities properly motivated.
  • 7. Be able to evaluate these solution/opportunities.
  • 8. Be able to apply the gained knowledge and understanding to a case and/or assignment and solve problems using creative and critical intellect.
Content
The emphasis of this course lays on fundamentals of Business Taxation The following specific topics will be addressed: 
I. General principles of tax accounting 
II. General principles of financial accounting (IAS/IFRS/US GAAP)
III. The relationship between tax accounting and financial accounting in the USA and Member States of the European Union(formal dependence, practically formal dependence, material dependence, material independence, formal independence) 
IV. Tax accounting within the CCCTB; relationship with IAS/IFRS; Concept of interactive dynamic fiscal profit determination 
V. Testing the concept of interactive dynamic fiscal profit determination with respect to different categories of assets: Material fixed assets (excluding real estate 
VI Inventories and work in progress 
VII Financial assets 
VIII Intangibles 
IX Real estate 
X Hedge accounting 
XI Testing the concept of interactive dynamic fiscal profit determination with respect to provisions and liabilities 
XII Loss Accounting, Reorganisations (asset replacement reserves, rollover facilities, etc.)

Specifics
The purpose of the course is to provide scientific knowledge of the field of business taxation through studying concepts and principles of business tax accounting in general and nationalbusiness tax accounting systems in particular. The focus will be on systematic comparison of the existing relationships between tax accounting and financial accounting, especially with respect to the possible introduction of a Common Consolidated Corporate Tax Base in the European Union. The students are not expected to know all details of the various tax systems, but they are expected to become familiar with the various systems and methods that are used, why they are used and how they work.
 
Contact person
mr. R. Taha
Timetable information
Business Taxation
Written test opportunities
DescriptionTestBlockOpportunityDate
Written test opportunities (HIST)
DescriptionTestBlockOpportunityDate
Schriftelijk (Mondeling hertentamen) / Written (Oral resit)EXAM_01SM 1115-12-2020
Required materials
Literature
-
Title:The Odd Couple: a Common Future for Financial and Tax accounting?
Author:The David R. Tillinghast Lecture
Publisher:Tax Law Review, Volume 58, number 2, New York University School of Law
Internet
-
Title:Relevant IAS/IFRS standards (available on Internet)
Internet
-
Title:Relevant papers of the Common Consolidated Corporate Tax Base Working Group (available on Internet)
Literature
-
Title:Corporate Tax Base in the light of the IAS/IFRS and EU directive 2013/2014
Author:M. Grandetti ed.
Publisher:Kluwer, Eucotax series on European Taxation volume 48, most recent edition
Literature
-
Title:The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure, and Corporate Law Accounting Concepts -A Clash of Cultures, EUCOTAX Series on European Taxation
Author:Peter Essers, Theo Raaijmakers, Ronald Russo, Pieter van der Schee, Leo van der Tas and Peter van der Zanden
Publisher:Kluwer Law International, Kluwer Law International
Reader
-
Title:Reader 'Business Taxation' available via University webshop, No. 6400.17N.423
Recommended materials
Literature
-
Title:IBFD Tax Research Platform. available via the Tilburg University library
Tests
Written (Oral resit)

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