- Business combinations - Business combinations
- Corporate taxation and associated risks - Fundamentals of corporate taxation and associated risks.
- Tax Processes - Understand tax mechanisms and master the implementation of tax processes and associated deliverables (tax consolidation, corporate income tax, group tax rate, CET-VAT, etc.)
Target audience
- Chartered Accountants, Statutory Auditors
- Consolidation and Accounting Directors
- Financial managers
1 day
Prerequisites
This training does not require any particular prerequisite.
Objectives
– Understand the notion of leading holding company
– Know how to handle the tax consequences of all the operations performed by a pure or mixed holding company: management of equity shares, invoicing of services to subsidiaries, waivers of claims and subsidies
– Know VAT rules in holding companies
Detailed content
> Holding company and individual partners
– Criteria to qualify as work-related assets
– Definition of leading holding company
– Review of various structures to meet the criteria of leading holding company
> Holding company and subsidiaries
– Analysis of various services billable to subsidiaries (management fees, secondment of personnel , …), compensation terms
– Tax consequences of implementing cash pooling within the holding company
– Management of equity shares: tax treatment of dividends, acquisition costs of shares, provisions and disposal capital gains
– Tax treatment of waivers and subsidies to the subsidiaries
> Tax consolidation
– Pros and cons of tax consolidatiion
– Determining the tax consolidation scope
– Accounting entries for the holding company
> VAT and holding
– Scope of VAT application
– Distinction between pure holding and mixed holding company
– Calculating the deduction coefficient in various situations
– Theory of overhead costs
> Tax on salaries
– Determination of the coefficient of applicability
– Rules of staff allocation to different sectors
Why should you attend?
Managing a holding company generates specific issues, all the more when it is a pure holding company, often with important financial stakes.
This practical and concrete training, delivered by a tax lawyer, former tax director of a listed group, allows you to take time to analyze all these specificities from a very operational point of view.
Training methods and assessment
Case study with illustration of different issues. Various examples and real-life cases from the field and the experience of the trainer.
Assessment questionnaire.
A training certificate is delivered at the end of the session.
The trainer is available by e-mail to answer any follow-up questions participants may have.
Price
1 070 € Excl. VAT – 1 284 € Incl. VAT
Médias
Témoignages
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Jonathan C.
Entreprise
Formation