12 - 23 Aug 2013Summer 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.
- Open Course
- Amsterdam - The Netherlands
- Course code:
- € 4,620 / $ 6,006 (VAT excl.)
- 21% VAT is applicable on all courses attended in The Netherlands.
- Client offer:
- 20% discount for IBFD Membership and Global Tax Explorer (Plus) clients.
Early Bird Discount: a 30% discount will be applied for registrations received 60 days or more before the commencement of the course (cannot be used in conjunction with other discounts).
- Summer Course: Principles of International and Comparative Taxation
Overview and learning objectivesThis 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 its main current issues. 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 of selected issues relevant for the business practice. They will learn to identify issues when dealing with international tax situations, what 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.Field of studyTaxes
Who should attend?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.
Course level and prerequisitesThis 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.
Pre-course preparationIn 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 EducationRecommended NASBA 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.
Course fee and registration detailsThe 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.
- Introduction to international and comparative taxation
- Residence and emigration/immigration
- Double tax relief
- The permanent establishment concept
- Passive income
- Non-discrimination and triangular cases
- Employment income
- Transfer pricing - the legal framework
- Transfer pricing methodologies
- Profit allocation to permanent establishments
- European VAT
- EU tax law aspects
- Business structures and planning
- Anti-avoidance rules
- Treaty review
- Case studies
- Fabiola Annacondia
- Fabiola Annacondia is the Manager of the VAT Knowledge Group and Editor of IBFD’s International VAT Monitor and EU VAT...
- Roberto Bernales
- Roberto Bernales is Senior Research Associate in the European Team and Research Manager of the IBFD Knowledge Centre. He...
- Walter van der Corput
- Walter van der Corput is Editor of IBFD’s International VAT Monitor and EU VAT Compass. He has over 25 years tax...
- Jan de Goede
- Jan de Goede is Senior Principal, Tax Knowledge Management reporting to the CEO of IBFD. He previously held several...
- Bart Kosters
- Bart Kosters is a Senior Principal Research Associate in IBFD’s Tax Services Department. Until January 2010, he was in...
- Luis Nouel
- Luis Nouel is the Manager of Global Publications of IBFD's Knowledge Centre. Prior to joining IBFD he worked as a tax manager...
- Belema Obuoforibo
- Belema Obuoforibo CTA, ATT is the Director of the IBFD Knowledge Centre as well as the IBFD in-house tax specialist for the...
- Laura Pakarinen
- Laura Pakarinen is a Research Associate of IBFD’s European Knowledge Group. She obtained her law degree in 2004 and an...
- Eric Robert
- Eric Robert is a Senior Tax Adviser in the Corporate Tax Department of TAJ (member of Deloitte Touche Tohmatsu) and a Senior...
- Emanuela Santoro
- Emanuela Santoro is the Tax Director of Fiat Industrial in Turin as from 15 November 2011. Before joining Fiat Industrial, she...