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DROI0274-1

Corporate Tax Law: Advanced Questions


Duration :45h Th
Credits/ECTS :
diplôme d'études spécialisées en droit (droit économique et fiscal)
3rd year of a management engineering's degree
Holder(s) :Jean Thilmany
Course contents : This course takes an advanced look at fiscal law as applied to businesses

The main themes looked at are the following:

  • The boundary between business tax and personal tax;
  • The tax system of business groups: circulation of economic flow (dividends, interest, fees)
  • Indirect transfer of profits between companies (the problem of transfer costs)
  • Restructuring businesses: mergers, break-ups, branch activity contributions or universal contributions
  • Businesses acquiring their own shares
  • Special frameworks: co-ordinating centres, distributing centres, pooling together economic interests
  • Complementary business insurance (pension provisions, group insurance, administrator insurance, pension funds)
Course objective : This course takes an advanced look at fiscal law as applied to businesses. The course emphasises whenever possible practical aspects (case-studies in jurisprudence, calculating elements of business tax, fiscal and tax declarations) without ignoring the links between fiscal law and other courses (business law, accountancy law)
Prerequisites : Basic studies in fiscal law
Organization : An important emphasis is placed on case-studies in jursisprudence and to this effect a dossier will be made available to students.
Written notes : Syllabus
Assessment : Oral exam: a presentation after a short written preparation (15 minutes).
Contacts : M. THILMANY : 02/216.73.17




ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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