Taxable Income Determination Course
Master French corporate tax rules for determining taxable income, including deductions, provisions, depreciation, and deferred tax. Gain skills to reconcile accounting and tax results, ensuring accurate and compliant returns for complex corporate scenarios.

4 to 360 hours flexible workload
valid certificate in your country
What will I learn?
This course teaches key rules for determining taxable income under French corporate tax. You will learn to reconcile accounting and tax results, manage reintegrations and deductions, apply depreciation and asset disposal rules, evaluate provisions and impairments, calculate deferred tax, and properly handle 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 the workload. Choose which chapter to start with. Add or remove chapters. Increase or decrease the course workload.What our students say
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