AM2FA
The program
Master 1 - Semester 1
Corporate taxation 1
Accounting ( balance sheet, income statement, journal, tax-accounting connection, extra-accounting reprocessing )
Corporate tax:
- scope of application,
- taxable base,
- deduction of charges,
- liquidation and recovery,
- treatment of deficits,
- cessation of activity and dissolution,
- abnormal act of management.
Personal taxation 1
Income taxation:
- Salaries and wages,
- BIC,
- BNC,
- BA,
- Property income,
- RCM,
- Capital gains on securities, capital gains on securities and real estate.
Tax procedure
- Right of recovery of the tax administration,
- Collection of information by the administration,
- The different types of controls,
- The checks,
- Request for justification,
- The rectification proposal,
- The rectification procedure.
Local and environmental taxation
- Issues of local taxation,
- History and development of local taxation,
- Current local taxation,
- Principles and organization of environmental taxation,
- Fiscal interventionism in environmental matters.
Taxation and freedoms
- Taxation and legal security,
- Tax equality,
- Protection of the taxpayer against the tax administration,
- Protection of the taxpayer against confiscatory tax.
Legal English
Anglo-Saxon contract law:
- training,
- counterpart,
- defects of consent.
Master 1 - Semester 2
Corporate taxation 2
- Parent and subsidiary company regime,
- Tax integration,
- Deduction of financial costs,
- Tax regime for mergers and similar transactions,
- Restructuring and exchange of securities,
- Abuse of tax law.
VAT
- Identification of taxable transactions,
- Material and personal scope of application,
- VAT group,
- Exemptions,
- Generating fact and due date,
- Principles and conditions of deduction,
- Rules of territoriality.
Tax litigation
- Gracious requests,
- Hierarchical appeals,
- Prior complaint,
- Disputes regarding the establishment of tax,
- Disputes over cancellation,
- Criminal litigation in tax matters,
- Liability litigation.
Financial taxation
- Taxation of shares,
- Taxation of simple debt securities ( bonds, negotiable debt securities, subordinated debt securities ),
- Taxation of securities giving access to capital ( OCA, OEA, ORA, OCEANE, ORNANE ),
-Taxation of collective investment organizations ( UCITS, private equity funds ),
- Fiscal hybridity,
-Taxation of financial contracts.
Personal taxation 2
Wealth taxation:
- Real estate wealth tax ( scope, determination of the taxable base, liquidation and recovery, controls and sanctions)
- Registration fees ( taxation of transfer fees, taxation of transfer fees )
Taxation and the digital economy
- Analysis of current tax issues,
- Major changes in global taxation in the face of digital technology,
- Dematerialization and taxation in France,
- Taxation, governance and corporate social responsibilities,
- Processing of tax information in financial reporting,
- Tax advice in the digital age,
- Legal market and taxation.
Master 2 - Semester 1
French international tax law
- Fiscal sovereignty and issues,
- Processing of natural persons, legal persons and international groups of companies,
- International taxation of income and capital,
-Transfer price,
- International tax evasion,
- Fiscal paradise,
- Unilateral actions by States against international tax evasion,
- International tax cooperation.
European tax law
- The prohibition of the fiscal restrictions to the free movement of goods, persons, services and capitals,
- The prohibition of tax state aids,
- Tax harmonization,
- Elimination of double taxation,
- Tax cooperation.
International tax treaties
- Tax competence of the State in matters of public international law,
- General study of CFI,
- Sources and articulations of international tax law,
- Evolution of CFI,
- Applicability of CFIs.
Comparative taxation
- Swiss comparative law,
- Belgian comparative law,
- Tunisian comparative law,
- African comparative law.
International Accounting Standards
End of studies dissertation
Master 2 - Semester 2
Business establishment strategy (subsidiaries, branches, permanent establishments)
Implementation strategy of international groups of companies
Tax aspects of international corporate restructuring
Transfer pricing
State aid in the form of tax
International mobility of individuals
International wealth taxation
Fight against international tax evasion
International tax procedures
Minimum 3-month internship
