Study Programmes 2015-2016
DROI2347-2  
Companies tax law, Relations between linked companies
Duration :
15h Th
Number of credits :
Specialised master in tax law2
Lecturer :
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 :
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.
Learning outcomes of the course :
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.
Prerequisite knowledge and skills :
Planned learning activities and teaching methods :
Mode of delivery (face-to-face ; distance-learning) :
Lectures, although these will require the active participation of students, in particular in terms of the study of jurisprudence.
Recommended or required readings :
A syllabus covers most of the course.
Assessment methods and criteria :
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".
Work placement(s) :
Organizational remarks :
Contacts :
Email: j.thilmany@ulg.ac.be
Items online :
Notes de cours
L'ensemble des notes de cours est disponible sur le campus HD.