Corporate Tax Law

Ects : 3
Compétence à acquérir :
This course aims to provide students with a general overview of the French Tax Law and to equip them with the necessary fundamentals to understand tax challenges in a broader corporate strategy. Some international comparisons will enrich the course.

Description du contenu de l'enseignement :
After introducing the general notions and the legal and accounting background, the course will go through the main French taxes, starting with value-added tax (VAT) and corporate income tax (CIT). Personal taxation (whether on income or wealth) and more specific tax regimes will then be studied in the second part of the course.