11 - 13 Jun 2012International Taxation of Expatriates

This course is designed to give the participants a thorough understanding of the tax implications for an employee of moving to another country, either because the individual is seconded abroad or because he moves voluntarily to another country to take up employment there. The aim of the course is to make the participants aware of the wide range of tax issues that have to be addressed in such a case. The course examines the possible consequences of emigration under domestic law, the relevant provisions of the OECD Model Convention on Income and on Capital, and the interaction between domestic law and the OECD Model. In addition, the course addresses specific topics relevant to expatriates; e.g. the tax treatment of stock options and of pension income. The course does not focus on the domestic law of any particular country, but uses specific examples from various countries to illustrate the issues.

 

The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry who deal with employee expatriation and government officials dealing with individual taxation.

 

This is an introductory level course. Participants will be expected to have a basic knowledge of the tax system of at least one country in respect of the taxation of foreign income derived by resident individuals and domestic-source income received by non-resident individuals. Participants will be expected to know the definition of "residence" in their own country, to know how their country gives relief for foreign tax and to know when non-resident individuals are taxable. A very basic understanding of the function of double tax treaties would be helpful, but the course will proceed on the basis that course participants are new to dealing with treaties.

 

In order to participate in this particular course, no advance preparation is necessary. However, for some courses, suggested reading materials will be made available on our documentation 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: 16 (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.