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| DROI0274-1 | Corporate Tax Law: Advanced Questions
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| Duration : | 45h Th |
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| Credits/ECTS : |
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| Holder(s) : | Jean Thilmany |
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| Language : | Langue française |
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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, pooling together economic interests
- Complementary business insurance.
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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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