Tax audit

A tax audit allows an examination of your company's tax situation in order to establish a diagnosis and thus protect the company against tax risks (tax analysis, tax due diligence).  In order to offer you tax optimising solutions without risk, our experts carry out a regularity and efficiency audit.

 

Anticipating issues raised by the administration

Corporate Tax

  • Verification of the following documents: restructuring operations over the last 3 financial years, salary declaration, DAS2, IFU
  • Accounting audit: last audit proposal, observations, possible disputes
  • Tax consolidation: option letters, turnover of group companies since last option, consolidation package (control of restatements, monitoring of deficits, etc.), consolidation agreement
  • General law: tax package, intercompany agreements, loans and interests under capitalisation, provisions, deadline for deductions and reintegrations (deficits, financial charges)

Corporate Tax/ Value Added Tax (VAT)

  • Reporting obligations related to CA3
  • Ongoing litigation
  • Control and monitoring of various mergers, partial contributions of assets, splits
  • VAT group: separate sectors of activity

Local Taxes

Territorial Economic Contribution

  • Company value-added contribution (Cotisation sur la Valeur Ajoutée des Entreprises
  • “CVAE”): declaration, advance payments, details of general ledger on accounts 708/791/612/613, if rental activity details of accounts 675/775
  • Local Economic Contribution (Contribution Economique Territoriale “CET”): declarations of opening and modification of establishment, real estate leases, tax notices

Property tax

  • Analysis of tax notices, analysis of plans, recalculation of basis

Transfer Pricing

  • Verification of obligations and documentation where applicable
  • Economic analysis, functional analysis, profile analysis
  • Drafting of recommendations on missing elements
  • Analysis of financial transactions and verification or drafting of supporting documentation.
  • Updates e.g. in the case of structuring, changes in scope, M&A operations...