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| DROI2347-1 | Companies tax lax
- Relations between linked companies
- Taxation of the non-trader and special regimes
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| Duration : | Relations between linked companies : 15h Th
Taxation of the non-trader and special regimes : 15h Th
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| Credits/ECTS : |
| Advanced Master in Tax Law | | Deuxième quadrimestre | | 5 |
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| Master in Law, Professional Focus in Business Law, 1st year | | Deuxième quadrimestre | | 6 |
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| Master in Law, Professional Focus in Business Law, 2nd year | | Deuxième quadrimestre | | 6 |
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| Master in Law, Professional Focus in Public and Administrative Law, 1st year | | Deuxième quadrimestre | | 6 |
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| Master in Law, Professional Focus in Private Law, 1st year | | Deuxième quadrimestre | | 6 |
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| Master in Law, Professional focus in Criminal Law, 1st year | | Deuxième quadrimestre | | 6 |
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| Master in Law, Professional Focus in Labour Law, 1st year | | Deuxième quadrimestre | | 6 |
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| Holder(s) : | Relations between linked companies : Jean Thilmany
Taxation of the non-trader and special regimes : Jean Thilmany
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| Language : | Langue française |
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| Course contents : |
 | | Relations between linked companies |
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| This part is devoted to relationships between associated companies and in particular will address the following fields:
- the problem of indirect transfer of profits between associated companies;
- the tax processing of financial flows within a group of companies: dividends, interest, royalties;
- the problem of recovering losses from subsidiaries and secure companies established abroad.
The problems are examined from the perspective of income tax. |
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| Course objective : |
| | Relations between linked companies |
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| The aim of this course is to provide students with the correct reflexes to analyse the taxation consequences and opportunities involved in organisational relationships between associated companies. |
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| Organization : |
| | Relations between linked companies |
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| Lectures, although these will require the active participation of students, in particular in terms of the study of jurisprudence. |
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| Written notes : |
| | Relations between linked companies |
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| A syllabus covers most of the course. |
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| Assessment : |
| | Relations between linked companies |
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| Written examination.
This exam can take place, where required, the same day as the exam relating to the course on "Taxation of the non-market sector and exceptional regimes". |
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| Contacts : |
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