CORPORATE TAX MANAGEMENT

M1 Core Courses

Understanding corporate Tax Management is essential to business decision making.

 


Course objectives
  • Lead students to understanding the importance of the fiscal element in management / decision making.
  • Understand the basic mechanisms of the main taxes in France.
Course content
  1. Presentation of the French tax system and basic notions regarding income tax
  2. Main principles for the definition of a company’s taxable income
  3. Profit and loss management
  4. Overview of the fiscal environment for Groups of Companies: tax integration, exchanges between related companies (transfer pricing), anti-avoidance rules
  5. VAT: mechanism and general rules, international transactions.