ECGE1323 - Business management and taxation
Credits :
4
Lecturer :
Mode of delivery :
Face-to-face , second term, 30 hours of theory.
Timetable :
Second term Friday from 11:00 to 13:00 at 119 Marais 1100
Language of instruction :
French
Learning outcomes :
The aim is to bring the students to understand the main mechanisms of taxation and their impact on enterprise decisions.
Prerequisites :
For the Bachelor : Business Engineering :
For the Bachelor in Economics and Management :
Co-requisites :
For the Bachelor in Law :
Course contents :
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?
Planned learning activities and teaching methods :
Lecture
Assessment methods and criteria :
A standard written examination.
Recommended or required reading :
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.
Other information :
Syllabus + slide copies + IPP declaration.
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