{"id":2884,"date":"2013-02-22T12:42:36","date_gmt":"2013-02-22T11:42:36","guid":{"rendered":"http:\/\/delaby-dorison.com\/?page_id=2884"},"modified":"2013-02-22T12:43:14","modified_gmt":"2013-02-22T11:43:14","slug":"corporate-tax","status":"publish","type":"page","link":"https:\/\/delaby-dorison.com\/en\/corporate-tax\/","title":{"rendered":"Corporate Tax"},"content":{"rendered":"<p>[vc_column_text width=&#8221;1\/1&#8243; el_position=&#8221;first last&#8221;][dropcaps]The law firm <b>Delaby &amp; Dorison<\/b> accompanies <b>groups<\/b> in their <b>acquisitions and transfers operations<\/b>. We advise <b>firms<\/b> with regard to their <b>day-to-day tax management<\/b> and assist them for the <b>maximization of their tax function<\/b> and the <b>follow up on their effective tax rate<\/b>.[\/dropcaps]<\/p>\n<p>We also advise our clients with respect to their <b>restructuring and reorganization operations<\/b>.[\/vc_column_text]<\/p>\n<h1>Practice highlights\u00a0:<\/h1>\n<p>[vc_column width=&#8221;1\/2&#8243; el_position=&#8221;first&#8221;] [vc_column_text width=&#8221;1\/1&#8243; el_position=&#8221;first last&#8221;]<\/p>\n<p><strong>M&amp;A Private equity :<\/strong><\/p>\n<p>The firm advises industrial investors and private equity funds with regard to their acquisition and transfer deals :<\/p>\n<div class=\"list_item lists_1 clearfix\"><div class=\"list_left list_icon\"><i class=\"icon-picture\" aria-hidden=\"true\"><\/i><\/div><div class=\"list_right\"><div class=\"desc\">\n<ul>\n<li>acquisition and transfer due diligences;<\/li>\n<li>tax acquisition structure.<\/div><\/div><\/div>\n<\/li>\n<\/ul>\n<p>Our advisory services particularly focus on the quantitative aspects :<\/p>\n<div class=\"list_item lists_1 clearfix\"><div class=\"list_left list_icon\"><i class=\"icon-picture\" aria-hidden=\"true\"><\/i><\/div><div class=\"list_right\"><div class=\"desc\"><\/p>\n<ul>\n<li>estimate of the tax risks (amounts and extent of the risk of realization);<\/li>\n<li>accounting and tax illustration by numbers of the acquisition structure (circulation of the cash flows).<\/li>\n<\/ul>\n<p><\/div><\/div><\/div>\n\n<p>The firm also advises companies and\/or their shareholders in the context of restructuring operations, and provides tax advice on the restructuring of debts and on buy back operations in the course of collective insolvency proceedings.<\/p>\n<p>[\/vc_column_text] [\/vc_column] [vc_column width=&#8221;1\/2&#8243; el_position=&#8221;last&#8221;] [vc_column_text width=&#8221;1\/1&#8243; el_position=&#8221;first last&#8221;]<\/p>\n<p><strong>Corporate tax management\u00a0:<\/strong><\/p>\n<p>The firm assists companies in their day-to-day tax management\u00a0:<\/p>\n<div class=\"list_item lists_1 clearfix\"><div class=\"list_left list_icon\"><i class=\"icon-picture\" aria-hidden=\"true\"><\/i><\/div><div class=\"list_right\"><div class=\"desc\"><\/p>\n<ul>\n<li>definition of the tax strategy;<\/li>\n<li>management of the effective tax rate;<\/li>\n<li>tax regime of the recurring and exceptional business operations (acquisition, transfers, mergers, restructurings);<\/li>\n<li>determination of the tax profit\/losses;<\/li>\n<li>setting up and follow up of the group\u2019s tax unit;<\/li>\n<li>management of debt and financial costs;<\/li>\n<li>management of the losses and tax regime applicable to worldwide flows;<\/li>\n<li>agreement requests (notably related to distributions of securities or transfers of losses).<\/li>\n<\/ul>\n<p><\/div><\/div><\/div>\n\n<p>[\/vc_column_text] [\/vc_column]<\/p>\n<p>[vc_column width=&#8221;1\/2&#8243; el_position=&#8221;first&#8221;] [vc_column_text width=&#8221;1\/1&#8243; el_position=&#8221;first last&#8221;]<\/p>\n<p><strong>Effective tax rate and deferred tax in consolidated accounts\u00a0:<\/strong><\/p>\n<p>The firm advises the clients with respect to meeting their obligations to report tax in their consolidated accounts (IAS 12)\u00a0:<\/p>\n<div class=\"list_item lists_1 clearfix\"><div class=\"list_left list_icon\"><i class=\"icon-picture\" aria-hidden=\"true\"><\/i><\/div><div class=\"list_right\"><div class=\"desc\"><\/p>\n<ul>\n<li>calculation and reporting of the current and deferred tax burden;<\/li>\n<li>consistency and schedule of the active and passive deferred tax stocks.<\/li>\n<\/ul>\n<p><\/div><\/div><\/div>\n\n<p>The firm also advises clients for determining, reporting and managing the consolidated effective tax rate.<\/p>\n<p>[\/vc_column_text] [\/vc_column] [vc_column width=&#8221;1\/2&#8243; el_position=&#8221;last&#8221;] [vc_column_text width=&#8221;1\/1&#8243; el_position=&#8221;first last&#8221;]<\/p>\n<p><strong>Audit of the tax function\u00a0:<\/strong><\/p>\n<p>The firm assists clients for establishing the balance sheet of the performance of the tax function\u00a0:<\/p>\n<div class=\"list_item lists_1 clearfix\"><div class=\"list_left list_icon\"><i class=\"icon-picture\" aria-hidden=\"true\"><\/i><\/div><div class=\"list_right\"><div class=\"desc\"><\/p>\n<ul>\n<li>control of tax risks;<\/li>\n<li>stability of the effective tax rate;<\/li>\n<li>respect of obligations as regards financial communication related to current and deferred tax;<\/li>\n<li>appraisal of the organization (productiveness, level of externalization and local organization).<\/li>\n<\/ul>\n<p><\/div><\/div><\/div>\n\n<p>[\/vc_column_text] [\/vc_column]<\/p>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"page-PageTemplate1.php","meta":{"footnotes":""},"class_list":["post-2884","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Corporate Tax - Delaby &amp; 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