CORPORATE TAX MANAGEMENT
M1 Core Courses
Understanding corporate Tax Management is essential to business decision making.
- Lead students to understanding the importance of the fiscal element in management / decision making.
- Understand the basic mechanisms of the main taxes in France.
- Presentation of the French tax system and basic notions regarding income tax
- Main principles for the definition of a company’s taxable income
- Profit and loss management
- Overview of the fiscal environment for Groups of Companies: tax integration, exchanges between related companies (transfer pricing), anti-avoidance rules
- VAT: mechanism and general rules, international transactions.