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Taxable Income Determination Course

Taxable Income Determination Course
from 4 to 360h flexible workload
valid certificate in your country

What will I learn?

Master the key rules for determining taxable income under French corporate tax with this concise, practice-focused course. Learn how to reconcile accounting and tax results, handle reintegrations and deductions, apply depreciation and asset disposal rules, assess provisions and impairments, calculate deferred tax, and correctly treat gifts, entertainment, fines, social charges, revenue, and exceptional items.

Elevify advantages

Develop skills

  • Taxable income reconciliation: adjust book profit to French taxable base fast.
  • Deductible vs non-deductible: classify expenses, gifts, fines and social costs.
  • Depreciation and disposals: compute tax lives, gains, recapture and VNF.
  • Provisions and impairments: test deductibility and document tax evidence.
  • Deferred tax in practice: identify temporary differences and compute balances.

Suggested summary

Before starting, you can change the chapters and workload. Choose which chapter to start with. Add or remove chapters. Increase or decrease the course workload.
Workload: between 4 and 360 hours

What our students say

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EmersonPolice Investigator
The course was essential to meet the expectations of my boss and the company I work for.
SilviaNurse
Great course. A lot of valuable information.
WiltonCivil Firefighter

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