UnscheduledCorporate Financing – Tax Issues

The aim of this course is to provide participants with an in-depth analysis of the tax issues arising from the implementation of various cross-border corporate financing techniques.

Corporate finance deals with financial decisions made by businesses including those on how to finance investments and if such financing should take the form of debt or equity, if returns to shareholders should be in the form of dividends or otherwise, etc. Further, increasing levels of cross-border investments have made cross-border deals much more common and the majority of such deals are financed using various types of financial instruments.

All these decisions have a tax implication such as the deductibility of interest expenses, non-deductibility of equity, exemptions for dividends, tax treaties, etc.

This is an interactive course with a limited number of participants. Prior to the course, participants will be given access to an online platform which provides them with additional pre-reading material and supplementary material (e.g. legal documentation and related articles/literature).

 

The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, lawyers, accountants, in-house tax personnel and government officials.
 
Course Level and Prerequisites

This is an introductory-level course. Participants should be familiar with the structure of tax treaties and their basic allocation rules in addition to the domestic law of at least one country, in particular as it relates to cross-border situations. 
Pre-course Preparation
In order to participate in this particular course, no advanced preparation is necessary. However, for some courses, suggested reading materials will be made available on our online platform a few weeks before the start of the course.
 

Interactive Course - "Group Live"
To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 30 participants will be accepted. Early registration is therefore recommended.

Continuing Professional Education
Recommended CPE points for this course: 13.5 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Read more information on CPE points and accreditation for ITA courses.

Course Fee and Registration Details
The course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance of the course, travel arrangements, payments and cancellations, please consult our FAQ.