21 - 25 May 2012Practical Aspects of International Tax Planning

Overview and Learning Objectives
This intermediate-level course is aimed at analysing the fundamentals of international tax planning in a structured and consistent manner, deepening the knowledge of tax planning techniques of the participants. Although the course will focus on practical cases, domestic legislation will not be addressed in specific detail.

The course provides participants with an overview of basic corporate financing options such as debt financing and leasing. It also provides the tools for participants to optimise the financing of corporation, by means of extensive illustrations of tax structures through the use of finance companies, branches, tax consolidation and hybrid entities. The use of financial instruments for corporate financing purposes, such as hybrid, derivative and other innovative instruments will be addressed with practical examples of optimal structures. Moreover, the course will illustrate how these building blocks may be put together to finance cross border acquisition and to optimally structure holding activities. Finally, the course will cover tax planning techniques and trends for manufacturing, research and development (R&D) and selling activities of multinational enterprises. It will finish with discussions of relevant domestic and tax treaty anti-avoidance rules.

Who Should Attend?
The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry and government officials.

Course Level and Prerequisites
This is an intermediate level course. Participants should be familiar with the structure of tax treaties and their 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: 34 (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.