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| DROI2347-2 | Companies tax law, Relations between linked 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 : | French language |
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| Course contents : | 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 : | 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 : | 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 : | A syllabus covers most of the course. |
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| Assessment : | 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 : | Email: j.thilmany@ulg.ac.be |
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