Duration
Relations between linked companies : 15h Th
Taxation of the non-trader and special regimes : 15h Th
Number of credits
| Specialised master in tax law | 5 crédits |
Lecturer
Relations between linked companies : Jean Thilmany
Taxation of the non-trader and special regimes : Jean Thilmany
Coordinator
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit 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 learning unit
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
Goal :
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
Relations between linked companies
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Taxation of the non-trader and special regimes
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Planned learning activities and teaching methods
Relations between linked companies
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Taxation of the non-trader and special regimes
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Mode of delivery (face-to-face ; distance-learning)
Relations between linked companies
Face to face.
Taxation of the non-trader and special regimes
Face to face.
Recommended or required readings
Relations between linked companies
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Taxation of the non-trader and special regimes
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Assessment methods and criteria
Relations between linked companies
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Taxation of the non-trader and special regimes
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Work placement(s)
Relations between linked companies
No.
Taxation of the non-trader and special regimes
No.
Organizational remarks
Relations between linked companies
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Taxation of the non-trader and special regimes
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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.