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Principles of International Taxation
Amsterdam, 12 - 16 April 2010
Level: Introductory
Price: € 2,400 ($3,000) - Price for full IBFD Members: € 1,920
Course code: OC10PIT1
Download the course program
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Overview and Learning Objectives
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.
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.
Who Should Attend?
The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, and government officials who regularly encounter issues related to cross-border taxation and anyone who desires to deepen or 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 www.adit.org.uk.
Course Level and Prerequisites
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.
Click here for more information about the course levels. Advanced Preparation
In order to participate in this particular course, no advanced preparation is necessary. However, for some courses, suggested reading materials may be made available on our online platform a few weeks before the start of the course.
Topics Covered
- Introduction
- Double Tax Relief Methods
- Residence
- Permanent Establishment Concept
- Employment Income
- Profits of an Enterprise
- Passive Income
- Introduction to Transfer Pricing
- Intra-Group Services
- Non Discrimination and Triangular Cases
- Basic Tax Planning Schemes
- Anti-Avoidance Rules
- Case Studies
Instructors
(Click on the instructor's name to see the biography)
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 Education
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). Click here for more information on CPE points and accreditation for ITA courses. General Course Information
Course Fee and Registration Details
The course fee of € 2,400 covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered.
Click here for our payment details, terms and conditions and cancellation policy. Registration
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