- 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 special prerequisites are required.
Objectives
- Understand the main tax mechanisms and associated risks
- Know the techniques used by auditors to secure your tax processes
Contents
> Sources of tax law in France
- Laws and regulations/Administrative doctrine/Case law
> The main principles of French corporate taxation (IS)
- The relative autonomy of tax law
- Realized profit
- Independence of fiscal years
- Errors and management decisions
> Tax status of different types of company
- Tax-transparent companies
- Joint stock companies
- Analysis of profit transfer methods in both situations
> Calculating taxes in France
- Determining taxable income: study of the main tax restatements required to move from accounting income to taxable income (dividend distributions; sub-capitalization rules; treatment of equity investments, etc.).
- Analysis of new legislation and case law
- Calculating corporate income tax
- Tax credit: principle and accounting presentation
- Tax consolidation
- Focus on certain taxes and contributions (CVAE, etc.)
- Practical applications
> Tax losses
- Tax loss carryforwards andcarryback
- Risks to tax loss carryforwards
> Tax risks
- Reporting obligations, computerized bookkeeping and keeping accounting records
- Techniques used by tax auditors
- Analysis of current litigation
- Formalization and prevention
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
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
See our full training catalog.
Price
1,270 EXCLUDING VAT
Testimonials
corporate tax training
corporate tax training
corporate tax training
corporate tax training
Jonathan C.
Company
Training