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| DROI2058-1 | Business tax law : restructuring and reorganization
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| Duration : | 15h Th |
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| Number of credits : |
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| Lecturer : | Jean-Michel Degée |
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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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| Teaching in the second semester |
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Course contents :
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| The course objective is to teach the students the fiscal elements of company restructuring and reorganising, both for the companies that are subject of the changes and for their shareholders.
The first part of the course will be devoted to the fiscal aspects of the constitution of companies and to the subsequent changes in capital.
The second part broaches the fiscal regime of liquidation of companies, partial sharing and repurchase of own shares.
The students will then be introduced to mergers and divisions of companies in the Belgian and European contexts, contributions from universality and from branches of activity, exchange of shares.
Examples will be used in the course to familiarise the student with accounting issues of the different operations. |
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Learning outcomes of the course :
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| At the end of the course, the students should know the principles governing reorganising and restructuring companies and the fiscal rules involved in each operation.
They should be able to identify the essential issues to be examined during each operation of restructuring or reorganising and have a good mastery of their accounting issues. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Good knowledge of company taxation and good basis in accountancy law. |
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Planned learning activities and teaching methods :
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| Lectures.
Discussion of cases and practical examples. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Face-to-face. Broadcasts of classes are also available. |
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Recommended or required readings :
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| Course notes covering most of the course will be made available to the students.
The PowerPoint slides used during the lessons will also be made available to the students.
These media will be complemented with personal notes. |
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Assessment methods and criteria :
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| Students will be assessed on their understanding of the principles that govern the fiscal regime of reorganising and restructuring companies, on their knowledge of the rules governing the different operations and on their ability to identify the essential issues to be examined during such operations.
Students may bring their codes which may be highlighted in any manner but they may not be annotated. |
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Work placement(s) :
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Organizational remarks :
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| ./. |
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Contacts :
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| jm.degee@liedekerke.com(pfcoppens@gmail.com) |
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| Items online : |
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| Notes de cours |
| L'ensemble des notes de cours est disponible sur le campus HD. |
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