Tax audit approach and due diligence related to tax credits

Having an effect on the liquidity and profitability of the company, taxation is nowadays of major importance for the sustainability of the company and its evolution. Aware of the costs related to tax audits on the one hand, and of the tax opportunities offered by the tax legislation on the other hand, those in charge of the governance of the company are giving more and more importance to the tax dimension in the management and the strategy of the company. Although the main role of the accountant is to keep, assist and audit the accounts, the accountant has to diversify his missions and to offer new services to his clients. "The missions which are likely to reinforce the fiscal security of the company are promised to a fast development. Numerous missions having for object the proactive management of the tax risk are entrusted to the chartered accountants."