This program aims to give a comprehensive and in-depth analysis of tax issues affecting company groups and some problems and other aspects arising from them.
Faculty
Ramón Santos 
Associate at Landwell-Pricewaterhousecoopers, S.L Lecturer of Tax Law

Marc Ciutat
Senior Associate at Landwell-Pricewaterhousecoopers


Duration
From 14th February to 9th May 2011
Mondays: 7.00pm-10.00pm
30 teaching hours

Fees: 1.195 €


Content

1. Introduction
2. Company groups
3. Application of the company group system
4. Tax payers and others eligible to tax
5. Tax groups. Dominant and dependent companies
6. Modifications in configuration of the group: inclusion and exclusion of companies
7. Calculation of domain
8. Application of the company group tax regimen
9. Determination of the group's tax base
10. Effects of general conditions of corporation tax on calculating the group's tax base
11. Offset of negative tax bases
12. Assessable period. Total tax liability
13. Allowances and rebates affecting the group's total tax liability
14. Duties to inform
15. Winding up the group. Loss of the company group tax regime
16. Declaration and self-assessment by the tax group
17. Payments by installments and deductions in tax groups
18. Regional features of the special regimen
19. Inspection procedure for tax groups
20. Merger operations of companies in tax groups
21. Accounting aspects
22. Practical cases