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Principles of International Taxation
Date: 03-07 November, 2008
Location: Kuala Lumpur Course Code: AP08PIT2 Level: Introductory
Overview
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 |
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For further information regarding in-house courses please contact:
Arcotia Hatsidimitris Head ITA Tel.: +31-20-554 0180 E-mail: Arcotia Hatsidimitris For general course enquiries: Tel.: +31-20-554 0160 Fax: +31-20-620 9397 E-mail: ITA Registration Conditions
The cancellation and other registration conditions are available here.
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