Study Programmes 2015-2016
DROI2347-1  
Companies tax law
  • Relations between linked companies
  • Taxation of the non-trader and special regimes
Duration :
Relations between linked companies : 15h Th
Taxation of the non-trader and special regimes : 15h Th
Number of credits :
Specialised master in tax law5
Lecturer :
Relations between linked companies : Jean Thilmany
Taxation of the non-trader and special regimes : Jean Thilmany
Coordinator :
Jean Thilmany
Language(s) of instruction :
French language
Organisation and examination :
Teaching in the second semester
Units courses prerequisite and corequisite :
Prerequisite or corequisite units are presented within each program
Course contents :
Relations between linked companies
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
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").
Learning outcomes of the course :
Relations between linked companies
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
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.
Prerequisite knowledge and skills :
Planned learning activities and teaching methods :
Mode of delivery (face-to-face ; distance-learning) :
Relations between linked companies
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
Theoretical lecture with student participation, especially for practical cases and case law analysis.
Recommended or required readings :
Relations between linked companies
A syllabus covers most of the course.
Taxation of the non-trader and special regimes
Syllabus.
Assessment methods and criteria :
Relations between linked companies
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
Written examination. This exam can take place, where required, the same day as the exam relating to the course on " Relationship between affiliated companies".
Work placement(s) :
Organizational remarks :
Contacts :
Relations between linked companies
Email: j.thilmany@ulg.ac.be
Taxation of the non-trader and special regimes
Email: j.thilmany@ulg.ac.be
Items online :
Relations between linked companies
Notes de cours
L'ensemble des notes de cours est disponible sur le campus HD.
Taxation of the non-trader and special regimes
Notes de cours
L'ensemble des notes de cours est disponible sur le campus HD.