Corporate tax training

Prerequisites

No prior knowledge is required

Objectives

◗ Understand the major tax mechanisms and the associated risks.

◗ Use auditors' techniques to secure your tax processes.

◗ Anticipate the tax implications of routine and extraordinary transactions on the company’s financial statements.

Training program

This program is updated in real time to reflect recent changes in French tax law and their implications for accounting and documentation.

◗ Sources of tax law in France

– Laws and Regulations, Administrative Doctrine, Case Law
✔ UNDERSTANDING | Structured Reading of Official Sources: BOFIP, Case Law, Doctrine

◗ Main principles of French corporate tax (IS)

– Relative Autonomy of Tax Law
– Realized Profit
– Independence of Fiscal Years
– Error and Management Decision
✔ APPLY | Case Study: Applying Fundamental Principles to Real-World Situations
✔ EVALUATE | Interactive Quiz: True/False on General Rules

◗ Tax status of different types of companies

– Tax-Transparent Entities
– Corporations
– Analysis of Profit Allocation Methods in Both Scenarios
✔ APPLY | Case Study: Comparison of Taxation Between an SCI and an SAS

◗ Calculating your French taxes

– Determining taxable income: analysis of the main tax adjustments required to convert accounting income to taxable income (dividend distributions, thin capitalization rules, treatment of equity securities, etc.)
– Analysis of new legislation and case law
– Calculation of corporate income tax
– Tax credit: principles and accounting treatment
– Tax consolidation regime
– Focus on certain taxes and contributions (CVAE, etc.)
✔ UNDERSTAND | Annotated guide to Form 2058-A
✔ APPLY | Practical case study: Tax restatement of a dividend received
✔ EVALUATE | Review quiz on the main restatements

◗ Tax losses

– Carryforward of losses and “carryback”
– Risks associated with the carryforward of losses
✔ APPLY | Practical example: Calculating corporate income tax with loss carryforward
✔ UNDERSTAND | Illustration: Cap and carryback mechanisms

◗ Tax risks

– Reporting requirements, including those related to maintaining computerized accounting records and retaining accounting documents
– Techniques used by tax auditors
– Analysis of ongoing tax disputes
– Formalization and prevention
✔ UNDERSTAND | Overview of reporting requirements and deadlines
✔ APPLY | Workshop: Tax compliance checklist
✔ EVALUATE | Interactive quiz: Tax audit—what documents should you provide?

Why choose this course?

Even for a seasoned finance professional, taxation is a complex field that is difficult to master. Recent changes to the French tax system must be thoroughly understood in order to minimize risks. By the end of this training course, designed and led by a tax attorney, you will have a solid grasp of the tax mechanisms related to corporate income tax and their implications for both accounting and documentation.

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

corporate tax training

Jonathan C.
Company
Training

Generalist trainings

Corporate tax training