French corporate tax – Risks and opportunities
  • 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

- Accounting managers
- Auditeurs internes
- Chartered Accountants, Statutory Auditors
- Consolidation and Accounting Directors
- Financial Directors and Controllers
- Financial managers

2 day

Prerequisites

This training does not require any particular prerequisite.

Objectives

– Acquire a strong foundation of tax knowledge in order to identify major risks and opportunities in tax matters and to be able to follow-up evolutions of tax regulation

Detailed content

> VAT

– Mechanisms and main principles
– VAT: partial recovery
• Different cases of partial VAT recovery
• New rules for calculating deduction rights
– VAT and territoriality
• Delivery of goods and rendering of services
– Livraison de biens et prestation de services

> Managing operations abroad

– Subsidiary, branch, establishment or representation office: choice and tax consequences
– Dividends, interest, royalties: withholding tax, management of tax credit and required documentation
– Fighting against international tax base erosion and profit shifting

> Intercompany transactions

– Transfer prices: tax treatment and special cases
– Theory of “irregular management action”: overview of typical transactions to monitor
– Documentation and agreement (APA: Advanced Pricing Agreement)

> Partnerships (with unlimited liability)

– Principle and tax treatment
– How to use them within a Group for tax optimization purpose

> Analysis of the main adjustments to calculate taxable income from accounting income (dividends, thin-capitalization, investments…)

> Tax consolidation

– Principle, benefits and limitations
– Accounting impacts
• Calculating and allocating tax savings and costs
• Analyzing the tax consolidation gain and latent tax charges

Why should you attend?

For a Finance manager, tax can appear as complex and difficult to know. This training, built and delivered by a tax lawyer, explains in a very practical manner the main tax mechanisms and their consequences.

Training methods and assessment

Many examples and analysis of concrete case studies and real-life illustrations from the trainer experience.
Various practical cases are performed during the session in order to validate knowledge acquisition.
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

1 840 € Excl. VAT – 2 208 € Incl. VAT

Médias

Témoignages

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Jonathan C.
Entreprise
Formation