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| DROI2058-1 | Business tax law : restructuring and reorganization
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| Duration : | 15h Th |
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| Credits/ECTS : |
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| Holder(s) : | Pierre‑François Coppens |
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| Language : | French language |
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| Course contents : | Teaching covers the taxation aspects of the movement of capital and share premiums, mergers, splits (including partial splits), contributions to branches of activity and universality, the acquisition of individual shares, and company liquidations. The course is illustrated with examples and practical cases. |
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| Course objective : | The course aims to allow students to familiarise themselves with the specific taxes linked to all operations relating to the restructuring of companies and to draw out the crucial questions posed by this subject, in a critical and practical way. |
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| Prerequisites : | Good knowledge of company taxation and good foundation in accounting law. |
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| Workshops : | An inductive approach to teaching will be used. |
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| Organization : | Practical organisation of teaching (eg. Traditional presentation with intervention from an invited presiding judge for the first part and case studies carried out in groups for the second part. |
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| Written notes : | 250 pages of material will be made available to students from the start of the course. From time to time, teaching will be illustrated with Powerpoint slides. |
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| Assessment : | Oral examination. Admis. Code. |
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| Contacts : | pfcoppens@gmail.com |
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