Publication of the book "Business Tax Law" by Professor Daniel Gutmann

Overview: The work of Professor Daniel Gutmann addresses a wide audience. Designed primarily for students from the Faculties of Law (Master of a PhD) and business schools, it provides a summary of the main taxes in the course of trade: the income tax, tax companies, the tax on added value and economic contribution territorial. It also examines the taxes on the possession and transmission of heritage. The book was also intended to serve as a working tool for practitioners, whether or not specialized in tax matters.

The business tax law is at the heart of corporate life. Material rich and vibrant, it is a fascinating object of study.

This book has three objectives which makes it unique:

- Clearly explain the fundamental rules of business tax by placing them in their historical context and with their economic issues and their practical application;

- Give the international tax law and the law of the European Union's essential role they play in a world characterized by the internationalization of trade and financial flows;

- Present French law in comparative perspective: knowledge of foreign systems is essential to explain many aspects of our positive law and to understand the behavior of international economic actors.

Thus conceived, this book addresses a wide audience. Designed primarily for students from the Faculties of Law (Master of a PhD) and business schools, it provides a summary of the main taxes in the course of trade: the income tax, tax companies, the tax on added value and economic contribution territorial.

It also examines the taxes on the possession and transmission of heritage.

The book was also intended to serve as a working tool for practitioners, whether or not specialized in tax matters.

DANIEL Gutmann is a professor of tax law at the Law School of the Sorbonne (Paris I University). 
 is an associate in private law and a graduate of HEC.

Special Jury Prize awarded to Daniel Gutmann for his book "Business Taxation"

On the occasion of the second Book Fair LEGAL, held last Saturday, Oct. 16 the Constitutional Council, Daniel Gutmann received the "Special Jury Prize" for his book "Business Taxation" published in the collection of Domat Montchrestien .

The jury chaired by Pierre Delvolvé, Member of the Institute, Professor Emeritus at the University Panthéon-Assas (Paris II) consisted of Elizabeth Baraduc, Legal Council of State and the Supreme Court, and President's Club lawyers, Jean CASTELAIN, Dean of the Bar of the Court of Appeal of Paris, Jean-Claude COLLIARD, President of the University Panthéon-Sorbonne (Paris I), Jean-Pierre FERRET, President of the Supreme Council of Notaries Hubert Haenel, Member of the Constitutional Council, and Louis Vogel, President of the University Panthéon-Assas (Paris II).