OnlineITA108 International Tax Planning
- ITA108 International Tax Planning
- Understand the important tax and non-tax considerations in international tax planning.
- Analyse and discuss the formal and substantive requirements of international tax planning structures, taking into account legal, commercial, regulatory, as well as domestic and international tax rules.
- Appreciate the common tax structures used in holding and financing activities, including structures using an intermediate company, a foreign branch, a dual-resident company, or a hybrid entity.
- Identify the tax and non-tax drivers in supply chain restructuring and the associated international tax issues that have to be addressed in such a restructuring.
- Evaluate the various ways to develop and exploit intangible property, including the use of contract R&D, intangible property principle and cost contribution arrangements.
QAS Self study
Field of study
The course was last reviewed in 2014PrerequisitesThis course introduces the basics of international tax planning and outlines the importance of tax treaty and transfer pricing issues associated with international tax planning. The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry and government officials, who may have less familiarity with international tax planning techniques and want to deepen their knowledge in this field.While this course is suitable for practising professionals, it is also very useful as additional study material in preparing for the CIOT examination - Advanced Diploma in International Taxation (ADIT – Paper 1). Further information about this qualification can be found at the ADIT website.No advance preparation is needed for this course.Study time
Access to the course is granted for a period of 8 weeks.Continuing Professional Education (CPE)The recommended CPE points for this course are as follows:
- Audio lessons: 3.5 hours
- Self study: 9.5 hours
- Further reading (optional): 44 hours
- Extra: video interview with international tax expert
The International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website.In addition, IBFD International Online Tax Courses in many cases qualify for CPE credits pursuant to the rules of a number of professional associations other than those listed above. Participants are encouraged to check with their professional and/or national associations to determine eligibility in this respect.Read more information on CPE points and accreditation for IBFD International Tax Courses.For more information regarding administrative policies such as complaints and refunds, please contact us via email. Please note that once access to an online course has been granted, a refund will no longer be possible.Order this course now by selecting 'Register Online' above.
- NASBA (The National Association of State Boards of Accountancy, US) - 11 points
- CIOT (The UK Chartered Institute of Taxation) - 13 points
- NBA (Nederlandse beroepsorganisatie van accountants) - 13 points
- Introduction to international tax planning
- Formal aspects of tax planning
- Substantive aspects of tax planning
- Tax structuring of holding and financing activities
- Tax structuring of manufacturing and distribution activities
- Tax planning for intangible property