- Mention gained knowledge of tax regulations for corporations and several relevant legal doctrines;
- Understand and provide explanations of the backgrounds of the doctrines discussed in the course (the `why`);
- Understand and provide explanations of the systematic of the different doctrines;
- Understand and provide explanations why a certain act is reformed and assess whether the reform will realise the goals set;
- Utilize the separate doctrines in an actual case;
- Give an informed opinion on the relevant case law and legal revisions;
- Give an informed opinion on whether a specific piece of case law fits in the lines set out by earlier case law;
- Give an informed opinion on whether a specific piece of case law fits in the lines set out by earlier case law;
- Creatively and critically deal with doctrines mentioned, formulate the weak spots in existing
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This course is part of the bachelor`s program Tax law and Tax economics and builds on the Bachelor`s course 'Principles of Company Taxation', which contents are presumed known to the students participating in this course. Whereas in the 'Principles of Company Taxation` course we focused on tax regulation regarding entrepreneurs, we will use this course to put an emphasis on taxation of corporations of legal persons (corporate income tax). The student has knowledge about the tax rules for corporations as laid down in the Dutch `corporate income tax act 1969` [Wet op de vennootschapsbelasting 1969] and the Dutch `personal income tax act 2001` [Wet op de inkomstenbelasting 2001].
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