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| DROI0274-1

 | Corporate Tax Law: Advanced Questions

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| Duration : | 45h Th | |
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| Holder(s) : | Jean Thilmany | |
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| 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)
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| 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) | |
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| Prerequisites :
| Basic studies in fiscal law | |
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| Organization :
| An important emphasis is placed on case-studies in jursisprudence and to this effect a dossier will be made available to students. | |
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| Written notes :
| Syllabus | |
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| Assessment :
| Oral exam: a presentation after a short written preparation (15 minutes). | |
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| Contacts :
| M. THILMANY : 02/216.73.17 | |
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