Coprorate Taxation
2nd Semester, Course Code: ΜΕΧΘ11
Credits: 8
Learning Outcomes
The aim of the course is to develop knowledge and skills relating to the tax and national insurance system as applicable to single companies and group of companies.
Emphasis is placed on the interpretation and calculation of the tax burden of companies by analysing current trends and practices as recorded by the tax research department of the international organization OECD [OECD tax, https://www.oecd.org/ tax /].
At the end of the course the student will have further developed the following skills/competences:
- Explain the operation and scope of the tax system and the obligations of tax payer and the implications of non- compliance.
- Determine the tax results and obligations of legal entities through the application of the provisions of the Greek Accounting Standards (Law 4308/14) and the Tax Code (Law 4172/2013)
- Deal with tax issues related to intra-group transactions, deferred taxation, and corporate transformation (mergers and acquisitions of companies with the provision of tax incentives)
Moreover, at the end of this course the student should be able to:
- To complete and submit the corporate income tax documents
- To monitor the current trends and developments of taxation at the global level.
General Competences
- Search for, analysis and synthesis of data and information, with the use of the necessary technology
- Decision-making
Course Content
- The Greek tax system and its administration (Laws Ν.4172/2013, Ν 4174/2013, Ν 4646/2019)
- Tax Compliance and Tax Audit of Businesses (Tax Procedure Code Law 4987/2022)
- Expenditure that is allowable in calculating the tax-adjusted corporate profit under Law 4172/2013
- The use of exemptions and reliefs in deferring and minimizing income tax liabilities
- The accounting and tax basis of corporate profits
- Filling the relative tax documents
- Taxation at the group level
- Transfer pricing techniques
- OECD General Principles and Guidelines on Intra-Group Transactions
- Mergers and acquisitions and tax related issues under Law. 4395/2022
Student Performance Evaluation
Final exam (100%) with Multiple choice questionnaires and developing questions.
The minimum passing grade is five (5).
Bibliography
Suggested Bibliography
- OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 OECD tax, https://www.oecd.org/tax/
- Reports of tax departments of accounting firms [Ernst Young, KPMG, Deloitte, Grant Thornton, PwC]
- Journal of International Accounting, Auditing and Taxation
- Advances in Taxation (journal)
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