Tax integration training

Prerequisites

No prior knowledge is required

Objectives

◗ Analyze changes in the integration gain in the parent company’s and consolidated financial statements.

◗ Understand all accounting aspects of tax allocation within the group.

◗ Anticipate the accounting and tax implications of divestitures.

◗ Apply the rules for deferred and/or latent taxes.

Training program

◗ Rules for setting up a tax group

– Legal Framework
– Opportunities and Constraints Associated with Belonging to a Tax Integration Group
– News Related to Tax Integration
✔ UNDERSTANDING | Structured review of the requirements for formation and relevant case law (e.g., Papillon)

◗ Sources and nature of tax savings: deficits, tax adjustments

◗ Analysis of the various offsets to be applied in order to determine the aggregate income subject to corporate income tax / comparison with the adjustments made as part of the consolidation

✔ APPLY | Case Study: Converting Individual Results to Overall Results with Offsets (Table 2058-ER)

◗ Highlighting deferred or latent taxation

✔ UNDERSTAND | Illustration: Treatment of Temporary Differences Related to Provisions and Intra-Group Gains

◗ Spreading the burden and tax savings

– Overview and Analysis of the Various Integration Agreements
– Changes in the Integration Gain: Causes and Terms
– Cash Flows to Be Recorded Upon Payment of Tax
– Recognition of the Integration Gain in the Parent Company’s Financial Statements and Impacts on the Consolidated Financial Statements
✔ UNDERSTAND | Example: Simulation of 3 Integration Agreements (calculation methods and social security and tax implications)
✔ APPLY | Case Study: Calculation of the integration gain and allocation to subsidiaries
✔ APPLY | Case Study: Recording tax in the parent company’s financial statements and reclassification in the consolidated financial statements according to the selected agreement

◗ Leaving the tax consolidation group

– Tax adjustments and their impact on the consolidated financial statements
– Compensation for exiting companies: causes, terms, and treatment under the consolidation agreement
✔ UNDERSTAND | Analysis of exit scenarios (less than 95%, dissolution, change in tax regime)
✔ APPLY | Case study: Accounting and tax treatment of a company’s exit from a group

Why choose this course?

Forming a tax group makes it possible to optimize tax burden and cash flow. But the mechanisms of tax consolidation are complex and have multiple impacts on both parent company and consolidated accounts. This training course, designed and run by a tax lawyer, is equal to the challenge: one day to calculate, optimize and account for tax under tax consolidation.

Teaching and assessment methods

Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.

Teaching Methods: A variety of methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.

Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.

During the training: a mix of theoretical concepts and examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.

Monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.

Price

1 295 € EXCL. TAX

Testimonials

tax integration training

Jonathan C.
Company
Training

Generalist trainings

Tax integration training