Contents Introduction
CHAPTER I Choosing a company
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1 What is a company? 1.1 Definition 1.2 A company versus an association 2 Types of companies 2.1 The different forms of company 2.1.1 The partnership 2.1.2 The general partnership 2.1.3 The limited partnership 2.1.4 The cooperative company 2.1.5 The (private) limited liability company 2.1.6 The public limited liability company 2.1.7 The European Company 2.1.8 The European Cooperative Society 2.2. Legal personality 2.3 Liability of the partners in the various types of companies 2.4 Summary table of incorporated companies 3 Choice between sole proprietorship and incorporated company 3.1 Why choose a sole proprietorship or a company? 3.2 Factors influencing choice 3.3 Further analysis 3.4 THEME 1: A brief explanation of the tax legislation 3.4.1 Scope of corporate income tax 3.4.2 Basis of corporate income tax 3.4.3 The corporate income tax rate 3.4.4 Tax increase 3.4.5 Schematic 3.4.6 Recordings 3.4.7 Examples 3.5 THEME 2: Appropriation of results in companies 3.5.1 Result appropriation in the public limited liability company 3.5.2 Appropriation of results in the private limited liability company 3.6 THEME 3: The financial reporting obligations for companies 3.6.1 Introduction 3.6.2 Accounting and reporting obligations in companies 3.6.3 The inventory 3.6.4 The valuation rules laid down by the Royal Decree of 29 April 2019 implementing the Belgian Code of Companies and Associations (RD/BCCA) 3.6.5 The annual accounts
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