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| DROI2347-1 | Companies tax law
- 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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| Number of credits : |
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| Lecturer : | Relations between linked companies : Jean Thilmany
Taxation of the non-trader and special regimes : Jean Thilmany
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Language(s) of instruction :
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| French language |
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Course contents :
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 | | 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. |
| | Taxation of the non-trader and special 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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Learning outcomes of the course :
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| | 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. |
| | Taxation of the non-trader and special 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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Mode of delivery (face-to-face ; distance-learning) :
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| | 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. |
| | Taxation of the non-trader and special regimes |
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| Theoretical lecture with student participation, especially for practical cases and case law analysis. |
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Recommended or required readings :
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| | Relations between linked companies |
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| A syllabus covers most of the course. |
| | Taxation of the non-trader and special regimes |
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| Syllabus. |
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Assessment methods and criteria :
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| | 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". |
| | Taxation of the non-trader and special regimes |
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| Written examination.
This exam can take place, where required, the same day as the exam relating to the course on " Relationship between affiliated companies". |
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Contacts :
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| | Taxation of the non-trader and special regimes |
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| Email: j.thilmany@ulg.ac.be |
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