- NF consolidation (French GAAP) - French GAAP consolidation
- IFRS consolidation - Accounting production: How to produce IFRS consolidated financial statements
- Corporate taxation and associated risks - Basics of corporate taxation and associated risks
- Tax consolidation - Deferred tax, tax proof, tax consolidation
- Tax processes - Understand tax mechanisms and master the implementation of tax processes and associated deliverables (tax consolidation (corporation tax), TEI (group tax), CET-VAT, etc.).
Mastering a complex environment
Target audience
- Consolideurs
- Experts comptables, Commissaires aux comptes
- Fiscalistes
- Responsables financiers, consolidation et comptables
1 day
Tax integration training
Prerequisites
No previous knowledge required.
Objectives
◗ Analyze and track integration gains
◗ Understand all the accounting aspects of tax allocation within the group
◗ Applying the rules of deferred and/or latent taxation and the consequences of group exits
Training program
◗ Rules for setting up a tax group
- Legal framework
- Opportunities and constraints of belonging to a tax consolidation group
- Tax consolidation news
✔ UNDERSTANDING | Structured reading of constitutional conditions and case law
(e.g. Papillon)
◗ Sources and nature of tax savings: deficits, tax adjustments
◗ Analysis of the various neutralizations required to determine the overall result
taxable for corporate income tax/comparison with consolidation adjustments
consolidation adjustments
✔ APPLIQUER | Case study: from individual income to total income
with neutralizations (table 2058-ER)
◗ Highlighting deferred or latent taxation
✔ UNDERSTANDING | Illustration: treatment of timing differences linked to intra-group provisions and gains
intra-group capital gains
◗ Spreading the burden and tax savings
- Presentation and assessment of different integration agreements
- Evolution of the integration gain: causes and methods
✔ UNDERSTANDING | Illustration: simulation of 3 integration agreements
(calculation methods and social and tax implications)
✔ APPLY | Case study: calculating the integration gain and allocating it to subsidiaries
- Cash flows to be recognized when tax is paid
- Recognition of the integration gain in the parent company financial statements and impact
on the consolidated financial statements
✔ APPLY | Practical case: tax entry in parent company financial statements and reclassification
in the consolidated financial statements
◗ Leaving the tax consolidation group
- Tax adjustments and impact on consolidated financial statements
- Indemnification of exiting companies: causes, terms and conditions, recognition
integration agreement
✔ UNDERSTANDING | Analysis of exit cases (less than 95%, dissolution, regime change
of regime)
✔ APPLY | Case study: accounting and tax treatment of a group exit
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: self-assessment quiz
During the session : a presentation accompanied by the resolution of a practical case study over the course of the day, illustrating the various issues and enabling the knowledge acquired to be assessed.
Afterwards: the trainer is available to answer any questions relating to the training.
General training | FinHarmony Conseil & Formation
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Price
1 295 € EXCL. TAX
Testimonials
tax integration training
tax integration training
tax integration training
Jonathan C.
Company
Training