Corporate Taxation (Master in Banking and Finance Law)

19-06-19 web.xrh 0 comment

UNIVERSITY OF PIRAEUS

SCHOOL OF FINANCE &  STATISTICS

DEPARTMENT OF BANKING & FINANCIAL MANAGEMENT

POSTGRADUATE PROGRAMME

MASTER IN BANKING AND FINANCE LAW

CORPORATE TAXATION

2nd SEMESTER

The Lectures enable students to fully understand the provisions of the Greek Income Tax Code (Law 4172/2013) as far as the Business Income Tax is concerned.

The Lesson focuses on the estimation of the entities’ tax liabilities, based on the Greek Income Tax Code, (L. 4172/2013) and the Greek Accounting Standards (L. 4308/2014).

The following topics are presented: Business Income, Deductibility of business expenses, Non deductible expenses, Foreign Tax relief, Controlled Foreign Corporation, Intercompany payments, Transfer pricing, Deferred tax, Completion and submission of the income tax return, Mergers and Divisions, Transfer of assets / transfer of a branch of activity, Liquidation of legal entities and also selected provisions of the Tax Procedure Code (L. 4174/2013)