Legal & Tax Training
Acquiring the Fundamentals of Tax Consolidation
Key information
Prerequisites
- Basic knowledge of corporate taxation
- No prior knowledge of tax consolidation is required
Target audience
- Corporate tax specialists and accountants
- Chartered accountants
- Anyone involved in group taxation matters
Operational and training objectives
- Understand the fundamental principles of the tax consolidation regime
- Identify the eligibility conditions for the regime and the related filing obligations
- Assess the opportunity to set up a tax consolidated group
- Manage the consequences of entering into and exiting the group
- Understand the tax impacts of intragroup transactions
- Master the mechanisms for determining the tax group result
- Anticipate tax opportunities and risks, as well as key points of attention in the event of a tax audit
Description of the training
With more than 25,000 tax consolidated groups in place, the tax consolidation regime has proven to be a real success for companies. Its management has become a major challenge for tax and finance departments. A good understanding of this regime is essential in order to identify the opportunities and risks associated with it.
Educational and technical resources
Educational resources
Pedagogical processes
- Training with theoretical contributions
- Discussions on trainees' experience and exchanges with onsultant trainers
Evaluation methods
- Assessments of acquired knowledge through questionnaires at the end of each module
- Certification preparation (e.g., mock exam on day 3)
- Self-assessment of the trainee through the needs analysis form sent before the training
- Immediate feedback at the end of the training
Technical resources
- Digital training materials in English
In-person
- Training room equipped with a whiteboard and projector
- Provision of supplies (pens, notepads, ...)
Remote
- Access to training via Teams application
Supervision means
- Lawyers with expertise in direct tax and tax consolidation matters
- DPO competency certification awarded by AFNOR under delegation from the CNIL