- 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.).
- Regroupement d'entreprises - Business combinations
- Mergers & Acquisitions Transaction - Master the implementation of acquisition/disposal processes (letter of intent, due diligence, acquisition and dataroom audits, binding offer, negotiation, closing) - Understand the transaction environment: negotiation, financial and regulatory environment
Mastering a complex environment
Target audience
- DAF
- Experts comptables, Commissaires aux comptes
- Responsables financiers, consolidation et comptables
1 day
Tax training for consolidators
Prerequisites
No prior knowledge is required.
Objectives
◗ Acquire a solid foundation of tax knowledge to identify tax risks and opportunities and keep abreast of legislative developments in this area.
◗ Analyze the interactions between tax rules and accounting standards, particularly in the context of tax consolidation and consolidation.
◗ Anticipating the tax impact of restructuring operations or intra-group transactions on the consolidated financial statements
Training program
◗ Tax calculation
- Determining taxable income: analysis of main tax adjustments, temporary differences and final differences
- Tax calculation and tax credits
- Management of tax loss carryforwards
- Focus on more complex issues: thin capitalization rules and management of equity investments (dividends, provisions, capital gains)
✔ UNDERSTANDING | Definition of temporary and permanent differences
✔ APPLY | Case study: restatement of a non-deductible expense
✔ ASSESS | Quiz: non-deductible expenses
◗ International taxation
- Transfer pricing documentation requirements
- Anti-tax evasion measures
- CBCR and Pillar 2
✔ UNDERSTANDING | Analysis of reporting obligations (Articles 57 and 238 A of the CGI)
✔ APPLY | Case study: transfer pricing adjustment - article 57 CGI
✔ ASSESS | Quiz: taxation of intra-group flows
◗ Tax consolidation
- Scope of tax consolidation and differences with the scope of consolidation
- Tax consolidation restatements, comparison with consolidation restatements and impact on deferred taxes
- Tax consolidation entries at parent company and subsidiary level
✔ UNDERSTANDING | Schematic presentation of the overall result
✔ APPLYING | Case study: calculating the integration gain
✔ ASSESSMENT | Quiz: scope and neutralizations
◗ Restructuring operations
- Description of preferential tax regimes applicable to mergers, contributions and demergers - Consequences for parent company and consolidated financial statements
- Developments on the notion of book value, tax value and impact on deferred tax entries
✔ UNDERSTANDING | Study of recent doctrine and case law
✔ APPLY | Case study: neutralization of provisions in the context of a contribution
✔ EVALUATE | Quiz: preferential treatment and neutralizations
Why choose this course?
For an accounting and finance manager, taxation can seem a complex and difficult field to master.
This course, designed and run by a tax lawyer, explains the main tax mechanisms and their consequences in a very practical way.
Teaching and assessment methods
Before: self-assessment quiz
During the session: presentation accompanied by case studies illustrating the various issues. Numerous examples and the analysis of concrete cases drawn from the presenter's experience in the field ensure the acquisition of knowledge.
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
Taxation for consolidators
Taxation for consolidators
Taxation for consolidators
Jonathan C.
Company
Training