20 - 31 Aug 2012Summer Course: Principles of International and Comparative Taxation

This course is designed to provide the participants with the basic concepts and principles of international tax law from a truly international perspective. It examines the sources of international tax law, how those sources of law fit together, and what the main current issues of international tax law are. The concepts and principles of international tax law are further applied to the practice of business structures and planning. The course includes many case study sessions to ensure that the concepts discussed within the course are well understood from a practical perspective.

The aim of the course is to make the participants aware of the wide range of tax issues that have to be addressed in practice, and also to provide the participants with an overview of a large number of selected areas of taxation such as Value-Added-Tax, EU tax law and transfer pricing.

 

Participants will acquire a structured understanding of the concepts and principles of international tax law, and to selected issues relevant for the business practice. They will learn to identify issues when dealing with international tax situations, the questions to ask, the different approaches of national tax systems to the most important issues and how to apply double taxation treaties in practice. Perhaps most importantly, participants will see the whole framework of international tax law, so that they have the background knowledge and confidence to pursue specific enquiries independently.

The course is suitable for professionals with experience of national taxation, who now have to deal with international taxation. This includes practitioners in tax advisory firms, tax specialists in commerce and industry and government officials.

This is an introductory level course. Participants will be expected to have a basic knowledge of the tax system of at least one country. The course is addressed to professionals with limited experience in dealing with issues relating to international taxation.

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.
 

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: 61.5 (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.
 

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.