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Introduction to corporate tax law (c3038)

180 €

at 1.1 KM
Luxembourg Lifelong Learning Center Follow

• Training
• Legal
• Taxation

Goals
To be able to list and explain the different stages of the taxation of a business enterprise.
To be able to explain the differences between sole proprietorship and corporate enterprise.
Know how to differentiate and explain the different forms of taxation on income and wealth.
Know the principles of valuation of assets and liabilities as well as the concepts of attachment and removal of the fiscal balance sheet to the commercial balance sheet.
Know how to locate in the tax declaration cases of withdrawal (hidden contributions, hidden distributions).
To be able to quote and explain the non-taxable products as well as the non-deductible expenses (mainly the remuneration of the directors, the non-deductible taxes, the donations and liberalities).
Locate in the tax declaration the cases of non-taxable products and non-deductible charges.
Know the principles of international tax law as well as the application of conventions in order to avoid double taxation.

Content
Hierarchy of standards / tax process.
Sole proprietorships vs corporations. Corporate income tax / Communal commercial tax.
Determination of taxable income general principles (I).
Determination of taxable income - general principles (II).
Non-taxable products (including article 166 of the amended law on income tax and Grand Ducal Regulation of 12/21/2001).
Hidden contribution - Hidden distribution.
Non-deductible charges. Tax integration.
Loss carryforwards and special expenses. Wealth tax (IF) + IF reduction.
Introduction to international taxation (overview of methods of eliminating double taxation).
Revision.

Target audience
Who is the training for?
Assistant accountants, lawyers, accountants, fiduciary staff and people wishing to understand the basic mechanisms of corporate tax in Luxembourg.


Prerequisite
It is recommended to have followed the course "Accounting for non-accountants" (C2002) or to have equivalent knowledge.