Duration
15h Th
Number of credits
| Specialised master in tax law | 2 crédits |
Lecturer
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
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 learning unit
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
No translation.
Planned learning activities and teaching methods
No translation.
Mode of delivery (face-to-face ; distance-learning)
Face to face.
Recommended or required readings
No translation.
Assessment methods and criteria
No translation.
Work placement(s)
No.
Organizational remarks
No translation.
Contacts
Email: j.thilmany@uliege.be
Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session
Teaching methods implemented : distance-learning
not applicable (course already fully provided)
Assessment subjects
No translation.
Assessment methods
Written exam on Lola Examens. Possible M.C.Q.
Contacts
j.thilmany@uliege.be
Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session
Assessment subjects
No translation.
Assessment methods
No translation.
Contacts
j.thilmany@uliege.be
Items online
Notes de cours
L'ensemble des notes de cours est disponible sur le campus HD.