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...