Tax training for consolidators

Prerequisites

No prior knowledge is required

Objectives

◗ Identify tax-related risks and opportunities by monitoring changes in tax legislation.

◗ Analyze the interactions between tax rules and accounting standards, particularly in the context of tax consolidation and financial consolidation.

◗ Anticipate the tax implications of restructuring or intra-group transactions on the consolidated financial statements.

Training program

◗ Tax calculation

– Determining taxable income: analysis of key tax adjustments, temporary differences, and permanent differences
– Calculating tax and tax credits
– Managing carryforward tax losses
– Focus on more complex issues: thin capitalization rules and the treatment of equity investments (dividends, provisions, capital gains on sales)
✔ UNDERSTAND | Definition of temporary and permanent differences
✔ APPLY | Case study: Restatement of a non-deductible expense
✔ EVALUATE | Quiz: Non-deductible expenses

◗ Tax consolidation

– Scope of tax consolidation and differences from the scope of financial consolidation
– Adjustments for determining consolidated income under tax consolidation, comparison with adjustments in financial consolidation, and impact on deferred taxes
– Tax consolidation journal entries at the parent company and subsidiary levels
✔ UNDERSTAND | Schematic presentation of comprehensive income
✔ APPLY | Case study: Calculating the tax consolidation gain
✔ EVALUATE | Quiz: Scope and eliminations

◗ International Taxation

– Transfer pricing documentation requirements
– Anti-tax evasion measures
– CBCR and Pillar 2
✔ UNDERSTAND | Analysis of reporting requirements (Articles 57 and 238 A of the CGI)
✔ APPLY | Case Study: Transfer Pricing Adjustment – Article 57 of the CGI
✔ EVALUATE | Quiz: Taxation of Intragroup Transactions

◗ Restructuring initiatives

– Description of preferential tax regimes applicable to mergers, contributions, and spin-offs
– Impact on separate and consolidated financial statements
– Discussion of the concepts of book value and tax basis and their impact on deferred tax entries
✔ UNDERSTAND | Analysis of legal doctrine and recent case law
✔ APPLY | Case study: Neutralization of provisions in the context of a contribution
✔ EVALUATE | Quiz: Preferential tax regimes 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 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

Taxation for consolidators

Jonathan C.
Company
Training

Generalist trainings

Tax training for consolidators