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OnlineITA108 International Tax Planning

If you are looking for an overview of the basics of international tax planning vis-à-vis international holding and financing activities and more, this course will outline the importance of both tax and non-tax considerations.
 
Type:
Online Tax Courses
Language:
English
Level:
Introductory
Price:
EUR 499 / USD 674 (VAT excl.)
Client offer:
20% discount for IBFD Membership clients and 10% discount for Global Tax Explorer (Plus) clients.
 
Ordering multiple courses: to order more than one online course, please view our instructions.
 

 

ITA108 International Tax Planning
Learning objectives
 
  • 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.

Level
Introductory (Basic)

Delivery method

QAS Self study

Field of study
Taxes

Course review
The course was last reviewed in 2014

Prerequisites
This 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
 
  • Audio lessons: 3.5 hours
  • Self study:  9.5 hours 
  • Further reading (optional):  44 hours
  • Extra: video interview with international tax expert  
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:
 
  • 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
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.
 
 
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.

 

  • 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

 

Authors:

 
  •  
    Shee Boon Law is Head of Knowledge at DLA Piper’s International Tax Group, where he is responsible for promoting and representing the technical expertise of the International Tax Group to...

 

Other Contributors:

 
  • Mario Petriccione is a Director in the International Corporate Tax Group of KPMG in London. He joined the KPMG London office in 1980 after completing his education in Naples, Italy, and then...