Learning outcomes of the curricular unit

Initial contact with the main taxes relating to company activities. Systematic study of the legal subject of Corporate Income Tax

Syllabus

I- Income Tax of Legal Entities 

Introduction
Taxpayers
Resident and non-resident
Actual incidence 
Fiscal transparency
Tax Period
Tax benefits
Taxable profits
Accrual accounting principles
Fair value
Profits or gains
Costs or losses 
Negative variations in equity
Valuation of stock
Depreciations and reinstatements
Provisions
Impairments
Other costs
Non deductible costs 
Capital Gains and Losses 
From the accounting profit to the tax profit: examples
Taxation of groups of companies 
Deduction of losses
Determination of profit by indirect methods
Taxes
Autonomous taxation
Tax deductions