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Corporate Taxation

Code Cours
2324-FGES-FIN-FR-3009
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  3. Corporate Taxation
Establishment
Faculté de Gestion, Economie & Sciences Licences
Language of instruction
French, English
This course occurs in the following program(s)
Bachelor in Economics and Finance - Crédits ECTS:
Bachelor in management - Crédits ECTS:
Licence Eco-Finance ou Gestion + Prepa Commerce - Crédits ECTS:
Training officer(s)
Justine Robbes

Présentation

Prerequisite

Basic knowledge in financial accounting

Goal

This course aims to give participants a knowledge of tax techniques as wel as some knowledge on areas of business law and general accounting.


It will eventually allow students to develop their ability to evaluate a given situaton and to lead themselves toward databases and tax tools that are necessary to solve certain problems.


At the end of this course, the participant will be able to calculate different VATs (payable and deductible) and to determine the tax results for a company.

Presentation

In this course, fundemental principles of business taxation will be addressed. We will study concepts, methods, and essential tools for executives in the field of taxation.


Part 1: The VAT


Principles and Mechanisms


Scope of application


Territoriality


Requirement and operative events


VAT Deductions


Declaration and payment



Part 2: BICs


Defining taxable persons


Definition of taxable income


Definition of deductible expenses, disbursed and non-disbursed


Determination of taxable income



Part 3: PROFESSIONAL PLUS AND MINUS VALUES
Accounting principles
Scope of application
Determination and qualification of professional capital gains or losses
Tax regime for capital gains or losses


Part 4: THE TAXATION OF COMPANIES (IS) AND MORE OR LESS PROFESSIONAL VALUES
Definition of taxable persons
Definition of taxable income
Definition of deductible expenses disbursed and non-disbursed
Determination of taxable income
Accounting principles
Scope of application
Determination and qualification of professional capital gains or losses
Tax regime for capital gains or losses


Modalités

Forms of instruction

LECTURES AND APPLICATION
12 hours

TUTORIALS
12 hours

Personal Work
36 hours

Total Student Workload
60 hours

Evaluation

Ressources

Bibliography

Emmanuel DISLE et Jacques SARAF : « <em>DCG 4 droit fiscal</em> » - Dunod – 2015/2016