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| DROI2059-1 | Business tax law: relationship between affiliated companies
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| Duration : | 15h 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 : | 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 |
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| Course objective : | 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. |
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| Workshops : | none |
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| Organization : | Lectures, although students are requested to actively participate, especially as regards the study of jurisprudence. |
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| Written notes : | Syllabus (partial). |
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| Assessment : | Written exam, which can include multiple-choice questions and case studies. |
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| Contacts : | Jean Thilmany: j.thilmany@ulg.ac.be |
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