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OnlineITA110 Double Taxation Relief

With this course you will learn to understand the complexities of double tax relief. The fundamental concepts will be recapped before examining a structured way of addressing some of the main issues raised by DTR.
 
 
Type:
Online Tax Courses
Language:
English
Level:
Introductory, Intermediate
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.
 

 

ITA110 Double Taxation Relief
Learning objectives
After completing this course you will be able to:
 
  • Understand the policy objectives of double tax relief (DTR)
  • Know which sources of law on double tax relief may be relevant in a specific situation
  • Apply the various mechanisms of double tax relief
  • Appreciate the many complexities of double tax relief and be able to anticipate the issues that may arise in specific situations
  • Understand why double tax relief is often not fully effective in practice
  • Interpret and apply treaty provisions on double tax relief, in particular in the context of their interaction with domestic law

Level

Intermediate

Delivery method

Self study 

Field of study

Taxes

Pre-requisites
This course is highly recommended for participants who have a basic knowledge of DTR and who now need to develop a better understanding of this topic. It is also suitable for those with more experience who have already encountered specific issues with DTR and who wish to refresh or consolidate their understanding of the topic.
 
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:  4 hours 45 mins
  • Self study:  5 hours 45 mins
  • Further reading (optional):  42 hours 30 mins
  • Extra: 15 mins video interview with international tax expert, Prof. dr Stef van Weeghel
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:
 
  • CIOT (The UK Chartered Institute of Taxation) - 10.5 points
  • NBA (Nederlandse beroepsorganisatie van accountants) - 11 points
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 IBFD International Tax Training 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 double taxation relief (DTR)
  • Exemption
  • Credit - creditable amount
  • Credit - credit limits and excess credits
  • Deduction
  • Income computation
  • Losses
  • Legal basis of DTR
  • Persons eligible for DTR
  • Foreign income eligible for DTR
  • Taxes eligible for DTR
  • Problem areas

Authors:

 
  •  Joanna C. Wheeler
    Dr Joanna Wheeler is a senior member of the IBFD academic group and is currently seconded to the University of Amsterdam (UvA) for a large portion of her time. She is the director of the advanced...

 

Other Contributors:

 
  • Belema Obuoforibo
    Belema R. Obuoforibo CTA ATT (Fellow) is the Director of the IBFD Knowledge Centre and Member of IBFD's Executive Board. Before joining IBFD, Ms Obuoforibo worked in London for many years as...
  • Jan de Goede
      Prof. Jan J.P. de Goede, Senior Principal, Tax Knowledge Management, has held several positions at IBFD including Director of the Knowledge Centre. He performs various academic, teaching...
  •  
    John G. Rienstra is the Chief US Tax Lawyer for IBFD. He is involved in research projects on a great variety of topics, lectures on US and International Tax Law, and is author of several high-level...
  • Prof. dr Stef van Weeghel is a professor of International Tax Law at the law faculty of the University of Amsterdam. He is also a tax partner and Global Tax Policy leader with...