Handig overzicht van alle gekende leerstof (artikelen op juiste volgorde, met sub-artikelen en telkens topic bij desbetreffende artikel) voor het vak Ondernemingsfiscaliteit In Handelswetenschappen.
1.2. Indirecte belastingen
1.2.1.Belastingen over de toegevoegde waarde (BTW)
1.2.2.Vlaamse Codex Fiscaliteit
1.2.3.Duoane- en accijnzen
1.3. Wetboek van de met inkomstenbelastingen gelijkgestelde belastingen
1.4. Internationale verdragen
1.5. Taks shift
1.6. Fiscale en parafiscale ontvangsten
1.7. Pirmauteit boekhoudrecht en structuur wetboek
1.7.1.Primauteit boekhoudrecht art.24, derde lid
1.7.2.Structuur samenstelling belastbare basis
1.7.2.1. Tarief
1.7.2.2. Wetboek
1.7.2.3. Voorbeelden
2. ONDERWORPEN VENNOOTSCHAPPEN
2.1. Art.179: algemene principe
2.2. Art.179/1: taks-shelter
2.3. Art.180: RP niet onderworpen aan venn belasting
2.4. Art.181: activiteiten niet onderworpen aan venn. belasting
2.5. Art.182: kapstokartikel/ restartikel
3. ALGEMENE BEPALINGEN EN WINSTBEGRIP
3.1. Art.183: Grondslag van de vennootschapsbelasting
3.2. Art.24: Winst
3.3. Art.26: Verleende abnormale of goedgunstige voordelen (Transferpricing)
3.4. Art.183bis: Fiscale reorganisatie
3.5. Art.184: Gestort kapitaal
3.6. Art.184quarter
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