Face-to-face , second term, 30 hours of theory.

Second term
Friday from 11:00 to 13:00 at 119 Marais 1100

French

The aim is to bring the students to understand the main mechanisms of taxation and their impact on enterprise decisions.

For the Bachelor in Business Engineering :

For the Bachelor in Economics and Management :

For the Bachelor in Law :

The outline below presents the contents of the course:

First part: Economy and Method
- Chapter 1 - Economic introduction to the study of taxation;
- Chapter 2 - Actualisation and Arbitration

Second part: National company and taxation
- Chapter 3 - Taxation and choice of the national company, an introductory case;
- Chapter 4 - Company: from taxable to taxation;
- Chapter 5 - Taxation of business partners (workers, managers, contributors, customers and suppliers);
- Chapter 6 - Taxation, organisation and reorganisation of companies;

Third part: International company and taxation
- Chapter 7 - Taxation and choice of the international company, an introductory case;
- Chapter 8 - Elements of European and international taxation;
- Chapter 9 - Perspectives: A step towards European taxation on companies?

Lecture

A standard written examination.

Gerard, M., 2006, Fiscalité et Gestion d'Entreprise, Syllabus Scholes, M. et M. Wolfson, 1996, Fiscalité et stratégie d'entreprise, Presses Universitaires de France, Coll. Finance, Paris.

Syllabus + slide copies + IPP declaration.