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Impôt des sociétés [ MGEST2220 ]


6.0 crédits ECTS  30.0 h   1q 

Teacher(s) Thilmany Jean ;
Language French
Place
of the course
Mons
Prerequisites

MGEST1317 ' Taxation (or equivalent course) 

Main themes

1. The company and the calculation of its taxable income
- The relationship between tax law and accounting law.
- The principle of accounting rule and exceptions specific to tax law.
2. The company and its decision-making choices
- Restructuring companies: Mergers, spin-offs, subsidiaries (in connection with the legal aspects of company law and accounting law).
- Tax avoidance and its limits: Tax fraud, tax evasion, simulation, unenforceable transactions, advance rulings.
- The cooperative structures between companies: economic interest groups, European Economic Interest Grouping' 

Aims

This course is intended to examine the rules regarding direct taxation of companies in greater depth, comparing them with the principles of company law and accounting law.
It also aims to highlight the impact of tax constraints and decisions taken by the company and their contractual choices. 

Evaluation methods

Written examination 

Teaching methods

' Lectures, illustrated by applications from practice or from jurisprudence.
' Practical exercises to be completed during or outside of the course.  

Bibliography

DEKLERCK L. (2009), Manuel pratique d'impôt des sociétés, Larcier, 8th ed.
THILMANY J. (2004), De l'impôt des sociétés au nouveau régime de décisions
anticipées, Larcier. 

Cycle et année
d'étude
> Master [120] in Management
> Master [120] in Management
> Certificat en revisorat et expertise comptable
Faculty or entity
in charge
> BLSM


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