Corporate taxation

Professor: Eric Meyer-Segrestain, Panthéon-Assas University and Lawyer associate.

Objective: The course should enable students to understand the main principles of corporate and individual taxation.

Outline:

I - Introduction

1. Definition and functions of tax

• Economic functions
• Social functions

2. Sources of tax law

• Sources in domestic law
• Sources in international law

II - Taxation of the financial professions in the context of sole proprietorships

1. Taxable products

• Operating incomes: receivables, inventories
• Ancillary revenues: land incomes, financial incomes

2. Deductible expenses

• Overhead expenses
• Amortization
• Provisions ;
• Depreciation

III - Taxation of individual financial flows

1. Taxation under domestic law

• Capital gains tax on transferable securities
• Investment incomes

1. Taxation under international law

• Tax conventions
• Optimization and fight against tax evasion

Grading: Final exam at the end of the semester.

Bibliography:

• CASTAGNEDE, Précis de fiscalité internationale , 4^e éd., PUF, 2013
• COLLET, Droit fiscal, coll. « Thémis Droit », 5 ^e éd., PUF 2015 ;
• COZIAN, Les grands principes de la fiscalité des entreprises, , 4^e éd., Litec, 1999 ;
• COZIAN et F. DEBOISSY, Précis de fiscalité des entreprises, 38^e éd., Litec 2014 ;
• DEBAT, Droit fiscal des affaires, éd., Montchrétien, 2013 ;
• SERLOOTEN, Précis de droit fiscal des affaires , 14^e éd., Dalloz, 2015.