- Corporate taxation and associated risks - Basics of corporate taxation and associated risks
- 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.).
Understanding and implementing
Target audience
- Accountants
- Consolideurs
- Contrôleurs de gestion
- Experts comptables, Commissaires aux comptes
- Responsables financiers, consolidation et comptables
1 day
Corporate tax training
Prerequisites
No prior knowledge is required.
Objectives
◗ Integrate major tax mechanisms and associated risks
◗ Use the techniques used by auditors to secure your tax processes
◗ Anticipate the tax impact of current and exceptional transactions on the company's financial statements
Training program
◗ 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
- Management error and decision
✔ APPLIQUER | Case study: applying fundamental principles to concrete
concrete situations
✔ EVALUATE | Interactive quiz: true/false on general rules
◗ Tax status of different types of companies
- Tax-transparent companies
- Joint stock companies
- Analysis of profit transfer methods in both situations
✔ APPLIQUER | Case study: comparing the taxation of an SCI and an SAS
◗ Calculating your French taxes
- Determining taxable income: study of the main tax adjustments to be made
from accounting income to tax income (dividend distributions,
undercapitalization rules, investment securities regime, etc.)
- Analysis of new legislation and case law
- Calculation of corporate income tax
- Tax credit: principle and accounting presentation
- Tax consolidation
- Focus on certain taxes and contributions (CVAE, etc.)
✔ UNDERSTANDING | Commented reading of form 2058-A
✔ APPLY | Case study: tax restatement of a dividend received
✔ ASSESSMENT | Summary quiz on the main restatements
◗ Tax losses
- Tax loss carryforwards and carryback
- Risks to tax loss carryforwards
✔ APPLIQUER | Case study: calculating corporation tax with deficit allocation
✔ UNDERSTANDING | Illustration: capping and carry-back mechanism
◗ Tax risks
- Declaratory obligations, computerized accounting and record-keeping
keeping accounting records
- Techniques used by tax auditors
- Analysis of current litigation
- Formalization and prevention
✔ UNDERSTANDING | Review of reporting obligations and deadlines
✔ APPLY | Workshop: tax compliance checklist
✔ EVALUATE | Interactive quiz: tax audit, which documents to produce?
Why choose this course?
Even for an experienced financier, taxation is a complex and difficult field to master. Recent changes in the French tax system need to be clearly understood to limit risks. At the end of this training course, designed and run by a tax lawyer, you will have mastered the tax mechanisms relating to corporate income tax and their consequences in terms of accounting and documentation.
Teaching and assessment methods
Before: self-assessment quiz
During the session: presentation accompanied by numerous examples and analysis of concrete cases drawn from the presenter's field experience. Practical case studies and discussions during the session ensure that knowledge has been acquired.
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
corporate tax training
corporate tax training
corporate tax training
corporate tax training
Jonathan C.
Company
Training