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 consolidated taxable 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 issue for tax and finance departments. A sound 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' contexts and feedback from consultant trainers
Evaluation methods
- Assessments of acquired knowledge through questionnaires at the end of each module
- Certification preparation, (mock exam on day 3, for example)
- 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 the Teams application
Supervision means
- Expert lawyers in International tax law
- DPO competency certification awarded by AFNOR under delegation from the CNIL