Course: Legal and Tax Aspects of Businesses

General

2 locations available

Program Description

September 19 - 20, 2019
October 24 - 25, 2019

The legal and tax aspects of companies

Discover the rules governing the different stages of the company's life

General informations

Goal

At the end of this training, participants will be able to:

  • offer a range of banking services (financing, management, investments, etc.) taking into account the constraints that each legal or tax situation imposes,
  • explain the legal and tax rules applicable to the business life cycle.

Prerequisites

Prior to this training, learners will know the basics of taxation and financial analysis.

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Program

descriptive

The choice of the legal structure

  • Fundamental principles (motivations, project, means, partners)
  • The responsibility of the partners according to the structure chosen (limited to the contributions, unlimited and solidary, unlimited but not solidary and proportional with the contributions)

The interest of the SAS

Share capital and associates current accounts

  • Composition (species, nature, industry)
  • The contribution commissioner's intervention (obligations and conditions)
  • Assessment of contributions (intangible, tangible, financial)
  • Reminder of the goodwill, impact of the PINEL law on commercial leases
  • Current accounts of partners (definition, their remuneration, debt compensation, abandonment, refinancing, blocking and its real value, voluntary or forced current accounts)

The organization of power

  • The majority, the minority, the status of the leader, the issues of social coverage by the SSI, social security coverage)
  • Executive compensation (salaries, bonuses, benefits in kind, non-salaries)

Corporate taxation

  • Corporate tax (different rates, payment and down payments, carry forward deficits, carry back)
  • Tax management of deficits
  • Distributed profits (the role of the general meeting, the allocation order of results, carry forward negative, legal reserve, other reserves carry forward positive again, dividends)
  • Dividend taxation
  • The interest of keeping in reserve and capital increase with reserves)

Collective proceedings: the principles

  • Banks' involvement (interference, interference, inappropriate or excessive credit)
  • How to reconstitute own funds' increase the capital, abandon the current accounts the clause back to better fortune, the coup de accordion)
  • Commercial debt waiver between business
  • Ad hoc mandate and conciliation
  • The backup procedure
  • Judicial recovery
  • Judicial liquidation
  • The problem of the law on collective proceedings

The evolutions of the company

  • Transfer of the company (transfers of social rights, taxation of capital gains for individuals and legal persons)
  • The taxation of sales of securities in 2018 Flat Tax or old system. Watch out for advice to give to leaders
  • Holding companies
  • The mother-daughter scheme and tax consolidation

Business real estate

  • Real estate company
  • Abuses to avoid
  • Taxation (transparency or IS)
  • SCI holding

Further information

Teaching method

Pedagogy is based on:

  • presentations and analysis of the rules: consequences for the company, managers and partners,
  • summary sheets and illustrative examples,
  • many practical cases,
  • quizzes of synthesis.

Last updated September 2019

About the School

L’IFCAM est l’Université du Groupe Crédit Agricole, centre d’investissement et de développement du capital humain, au service des ambitions du projet de groupe CA. Créé en 1976, à l’initiative des Cai ... Read More

L’IFCAM est l’Université du Groupe Crédit Agricole, centre d’investissement et de développement du capital humain, au service des ambitions du projet de groupe CA. Créé en 1976, à l’initiative des Caisses régionales de Crédit Agricole, le périmètre de l’IFCAM s’est élargi en 2001, avec la création de l’entité Crédit agricole SA et l’intégration des filiales. Read less
Montrouge , Paris + 1 More Less