Faculty of Business, Communication and Finance
Property Taxation of Business Owners & Shareholder
4th – 8th November 2024 – Rotterdam
The course provides an introduction to income taxation of corporations and their shareholders.The course focuses on relevant provisions of the internal revenue code, as well as related treasury regulations, and judicial opinions governing corporate formation, operations, distributions, and liquidation.
Course Objectives
At the end of the course, participants should be able to:
- Learn and explain the classification of both real and personal assets as well as applicable conventions used in depreciating property
- Take a deeper dive into concepts of cost recovery
- Understand property transactions and their tax consequences under a number of jurisdictions
- Discuss non-taxable exchange
- Discuss the rules governing non-taxation on sales
- Understand the importance of holding period.
Target Participants
Ideal for practitioners in tax advisory firms, tax specialists and government officials who regularly encounter issues related to cross-border taxation.
Outline
- Overview of Business Taxation
- Corporate Income Taxation
- Corporate Formation
- Corporate Non-Liquidating Distributions
- Corporate Redemptions and Partial Liquidations
- Corporate Liquidations
- Corporate Reorganizations
- Cost Recovery: Depreciation
- Property Transactions: Gains, Losses, Exchanges, Involuntary Conversions, Tax Free Gains, Character, Recapture and Adjusted Basis
- Amortization and Depletion
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