Business tax law : restructuring and reorganization

Duration

15h Th

Number of credits

Lecturer

Jean-Michel Degée

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

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.

Learning outcomes of the learning unit

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.

Prerequisite knowledge and skills

Good knowledge of company taxation and good basis in accountancy law.

Planned learning activities and teaching methods

Lectures.
Discussion of cases and practical examples.

Mode of delivery (face-to-face ; distance-learning)

Face-to-face. Broadcasts of classes are also available.

Recommended or required readings

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.

Assessment methods and criteria

No translation.

Work placement(s)

Organizational remarks

./.

Contacts

jm.degee@liedekerke.com(pfcoppens@gmail.com)

Items online