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


This training does not require any particular prerequisite.


– 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


– 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.


1 840 € Excl. VAT – 2 208 € Incl. VAT



Lorem ipsum dolor sit amet, consetetur sadipscing elitr, sed diam nonumy eirmod tempor invidunt ut labore et dolore magna aliquyam erat, sed diam voluptua. At vero eos et accusam et justo duo dolores et ea rebum.

Jonathan C.