Aims

Direct Taxation

Main themes

The first part of the course aims to study in depth the taxation of publicly quoted corporations compared with individual corporations.
For instance:
- definition of corporate profits: reserves, dividends, non-admissible expenses, capital gains tax, etc;
- corporate taxation rates;
- examination of foreign income and impact of international agreements.

The second part of the course analyses the burden of proof as well as procedures in the field of direct taxation. Notably:
- declaration, control, admissible evidence of proof;
- taxation, judicial claims, appeals;
- recuperation of tax;
- tax offences and their links with criminal law;
- international cooperation between tax systems.

Other credits in programs