Corporate Taxation (Master in Banking and Finance Law)
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)