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  • Lead students to understanding the importance of the fiscal element in management / decision making.
  • Understand the basic mechanisms of the main taxes in France.
  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.