Description

The tax integration regime is widely used within groups. The integration work concerns both the parent company's accountants and those of the subsidiaries. This training covers the specificities of the tax integration system, constantly relying on the tax forms to be completed. A complete integration case will be carried out during the training so the participants will be perfectly operational to work on the declaration of their own company.

Who is this training for ?

For whom ?

Accounting and financial manager responsible for establishing the tax return within a tax integrated group.

Prerequisites

None.

Training objectives

Know the rules of the tax integration regime

Acquire the methodology for achieving tax integration

Calculate the group's overall result

Complete the tax forms specific to tax integration

Training program

• Master the principles of tax integration
  • Interest of tax integration.
  • The concept of group in taxation.
  • The conditions of access to the regime.
  • The practical consequences for group companies.
• Understand the declarative process
  • Obligations at the level: of the integrated companies; of the head of the group.
  • Articulation of the forms.
• Determine the result of each of the companies The treatment of deficits prior to integration.
  • Deficits recorded during an integrated financial year.
  • Treatment of dividends collected.
• Determine the result of the group Attendance fees.
  • Depreciation relating to group companies.
  • Debt waivers and internal subsidies.
  • Financial charges.
  • Calculation of overall result.
• Evaluate long-term capital gains and losses Determination of long-term capital gains and losses. Elimination of internal group operations. Calculation of the group's long-term capital gain or loss.
  • Treatment of capital losses carried forward.
• Account for and pay tax Evaluate the IS charge. Distribution of the IS burden to group companies.
  • The neutrality method.
  • Accounting methods.
• Process exits from the integration scope
  • The causes of leaving the scope.
  • The tax consequences of leaving the scope.
• Master the rules for a group tax audit
  • Control of subsidiaries.
  • Control of the parent company.
  • Right of control in a profitable or loss-making group.