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| DROI2347-2 | Companies tax law, Relations between linked companies
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| Duration : | 15h Th |
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| Number of credits : |
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| Lecturer : | Jean Thilmany |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| All year long |
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Course contents :
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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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Learning outcomes of the course :
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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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Prerequisites and co-requisites/ Recommended optional programme components :
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Planned learning activities and teaching methods :
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Mode of delivery (face-to-face ; distance-learning) :
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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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Recommended or required readings :
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| A syllabus covers most of the course. |
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Assessment methods and criteria :
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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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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Email: j.thilmany@ulg.ac.be |
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