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| DROI2039-1 | Business tax law
- Business tax law: relationship between affiliated companies
- Taxation of the nonprofit sector and exceptional regimes
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| Duration : | Business tax law: relationship between affiliated companies : 15h Th
Taxation of the nonprofit sector and exceptional regimes : 15h Th
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| Credits/ECTS : |
| Master in Law, Professional Focus in Business Law, 1st year | | Premier quadrimestre | | 6 |
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| Master in Law, Professional Focus in Business Law, 2nd year | | Premier quadrimestre | | 6 |
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| Master in Law, Professional Focus in Public and Administrative Law, 1st year | | Premier quadrimestre | | 6 |
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| Master in Law, Professional Focus in Private Law, 1st year | | Premier quadrimestre | | 6 |
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| Master in Law, Professional focus in Criminal Law, 1st year | | Premier quadrimestre | | 6 |
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| Master in Law, Professional Focus in Labour Law, 1st year | | Premier quadrimestre | | 6 |
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| Holder(s) : | Business tax law: relationship between affiliated companies : Jean Thilmany
Taxation of the nonprofit sector and exceptional regimes : Jean Thilmany
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| Language : | Langue française |
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| Course contents : |
 | | Business tax law: relationship between affiliated companies |
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| The course is dedicated to relations between equity affiliates and covers the following domains in particular:
- the problem of the indirect transfer of profits between equity affiliates;
- the tax treatment of financial flows within a group of companies: dividends, interest, fees;
- the problem of recuperating the losses of subsidiaries and stable establishments set up abroad.
The problems dealt with will be examined from the point of view of income tax |
| | Taxation of the nonprofit sector and exceptional regimes |
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| The course presents on the one hand the taxation rules applicable to the A.S.B.L. (Belgian non-profit association) and to other non-profit entities and, on the other, with exceptions to the general corporate tax regime. Topics:
- Direct and direct taxes owed by the A.S.B.L., social economy companies and other non-profit entities.
- Tax regime of donations, corporate patronage and sponsorship.
- Exceptions to the standard corporate tax regime: among others, tax transparency regimes (E.I.G., E.E.I.G., "société agricole," "groupements forestiers"). |
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| Course objective : |
| | Business tax law: relationship between affiliated companies |
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| The aim of the course is to allow students to acquire the correct reactions in terms of analysing the consequences and tax opportunities as regards the organisation of relations between equity affiliates. |
| | Taxation of the nonprofit sector and exceptional regimes |
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| Provide a global perspective on tax rules applicable to the nonprofit sector.
Provide additional insight into the corporate tax law regime by the study of special regimes. |
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| Workshops : |
| | Business tax law: relationship between affiliated companies |
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| none |
| | Taxation of the nonprofit sector and exceptional regimes |
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| None. |
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| Organization : |
| | Business tax law: relationship between affiliated companies |
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| Lectures, although students are requested to actively participate, especially as regards the study of jurisprudence. |
| | Taxation of the nonprofit sector and exceptional regimes |
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| Theoretical lecture with student participation, especially for practical cases and case law analysis. |
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| Written notes : |
| | Business tax law: relationship between affiliated companies |
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| Syllabus (partial). |
| | Taxation of the nonprofit sector and exceptional regimes |
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| Syllabus. |
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| Assessment : |
| | Business tax law: relationship between affiliated companies |
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| Written exam, which can include multiple-choice questions and case studies. |
| | Taxation of the nonprofit sector and exceptional regimes |
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| Final examination. |
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| Contacts : |
| | Taxation of the nonprofit sector and exceptional regimes |
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| Lecturer: Jean Thilmany: 02/2167317 - j.thilmany@ulg.ac.be. |
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