lfisc2210  2020-2021  Bruxelles

Due to the COVID-19 crisis, the information below is subject to change, in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
3 credits
60.0 h
Q1
Language
French
Aims

At the end of this learning unit, the student is able to :

Students must integrate the taxation of acquisitions and corporate reorganizations. At the end of the course, they must have integrated the tax reflexes enabling them to give an initial opinion on the tax consequences related to these operations, and to adequately advise the buyer, the seller or the companies involved in the reorganization operation. The aim of the course is also to analyze the relevant provisions of corporate law and accounting law.
 
Content
The course consists of the following chapters :
- Taxation of acquisitions (purchase of assets versus purchase of shares)
- Reconciliation between accounting and tax equity
- Share buybacks
- Domestic and cross-border mergers, demergers, partial demergers
- Contributions of industry or universality of goods
- Head office transfers to and from Belgium
- Non-resident reorganization transactions
Teaching methods

Due to the COVID-19 crisis, the information in this section is particularly likely to change.

The course is delivered through the presentation of slides that explain the theory, followed each time by the resolution of practical cases. The last course is entirely dedicated to the resolution of practical cases as well as the review of the essential notions of the course. The active participation of students is solicited.
Evaluation methods

Due to the COVID-19 crisis, the information in this section is particularly likely to change.

The assessment is based on a two-hour written exam.
Bibliography
Le support du cours est un livre paru aux éditions Anthémis, comprenant un ensemble de références doctrinales, jurisprudentielles et administratives.
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The support of the course is a book published by Anthémis, including a set of doctrinal, jurisprudential and administrative references.
Teaching materials
  • Une nouvelle édition est en cours de parution.
Faculty or entity
CLSM


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Aims
Master [120] in Management

Master [120] : Business Engineering

Master [120] in Management

Master [120] : Business Engineering