UnscheduledPrinciples of International Taxation

This course is designed to provide participants with the essentials of international taxation. The first three days are dedicated to the fundamental concepts relevant to the interpretation and application of international tax treaties. This introduction provides participants with the conceptual tools to fully grasp issues discussed on Day 4 and Day 5. Day 4 deals with the principles of transfer pricing and how these principles apply to intra-group services. Day 5 provides an overview of basic tax planning structures and an insight into the application of the most common anti-avoidance provisions.

This is an interactive course with a maximum of 30 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, case law and related articles/literature). During the course, participants will be provided with a course binder containing documents relevant to the course.

 

The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, government officials who regularly encounter issues related to cross-border taxation and anyone who desires to develop a comprehensive understanding of international taxation principles. While the course is suitable for practicing professionals, it may also be considered a useful starting point in the preparation for the CIOT examination - Advanced Diploma in International Taxation (ADIT - Paper I). Further information about this qualification can be found at the ADIT website.

This is an introductory level course. Participants should have a basic knowledge of the domestic law of at least one country as it relates to corporate taxation (taxation of foreign income derived by resident companies and domestic-source income received by non-resident companies). In addition, 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, so that they can get a full grasp of transfer pricing and tax planning issues on Day 4 and Day 5.

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 documentation platform a few weeks before the start of the course.

 

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.

Recommended CPE points for this course: 33 (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.
 

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