Date: 29 October – 2 November 2007
Location: Kuala Lumpur
Course Code: OC07MAL02
Level: Introductory

 Course Brochure: Download the detailed course brochure.

This five day course covering the essentials of international taxation is suitable for practitioners from both private and public sectors who regularly encounter issues related to cross-border taxation and desire to deepen or develop a comprehensive understanding of the underlying principles.

As well as  providing the participants with fundamentals of international taxation, the course includes a substantial section on tax treaty interpretation and application, covering both active and passive income. Participants will be provided with the principles of transfer pricing; an overview of basic tax planning structures and gain insight into the application of the most common anti-avoidance provisions.

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 ). Further information about this qualification can be found at www.adit.org.uk.

Subjects Covered Include:

Tax Treaty Interpretation

Residence

Employment Income

Double Tax Relief Methods

Passive Income

Permanent Establishment Concept

The Determination of Profits of Branches

Transfer Pricing

Intra-Group Services and Cost Sharing, Cost Contribution Arrangements

Thin Capitalization Rules

Basic tax planning schemes

Anti-Avoidance Rules