UnscheduledInternational Taxation of Banks and Financial Institutions
- International Taxation of Banks and Financial Institutions
Overview and learning objectivesThis course is designed to provide participants with in-depth analyses of international taxation issues related to banks and financial institutions. The course begins with an overview of the current international taxation challenges facing banks and financial institutions before turning to specific issues involving bank branches. The persistent challenge presented by withholding taxes on cross-border payments and how these taxes are managed by banks is discussed together with the international taxation of derivatives and structured financial products. The course concludes with analyses of recent developments regarding financial transaction taxes, the exchange of information and transfer pricing issues that are commonly associated with banks and financial institutions, and the impact of the OECD BEPS initiative on the financial industry.
This is an interactive course with a maximum of 32 participants. Participants will have access to relevant online collections on the IBFD Tax Research Platform for a period of two weeks.Field of studyTaxesWho should attend?The course is ideal for in-house tax managers, advisers and government officials working with enterprises or individuals involved in the financial sector.Course level and prerequisitesThis is an intermediate-level course. Participants should be familiar with the basic tax treaty concepts and the domestic law of at least one country, in particular as it relates to cross-border situations.Pre-course preparationIn order to participate in this particular course, no advance preparation is necessary. Participants will have access to relevant online collections on the IBFD Tax Research Platform for a period of two weeks.Interactive course - "Group Live"To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 32 participants will be accepted. Early registration is therefore recommended.We invite you to send us in advance any technical, content-related questions you may have. During the course we will try to address your specific questions, but please note that this will depend on the amount of time available, the relevance of the questions and the order in which the questions are received.
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Disclaimer: The information provided during the course has been prepared solely for the instruction of course participants. This information is not intended to constitute advice on any particular matter.Continuing professional educationRecommended NASBA CPE points for this course: 20 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Read more information on CPE points and accreditation for IBFD International Tax Courses.Course fee and registration detailsThe course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance of the course, travel arrangements, payments and cancellations, please consult our FAQ.
- International taxation of banks and financial institutions
- Bank branches and permanent establishments
- Case study on bank branches and permanent establishments
- Banking - withholding taxes, tax treaties and BEPS
- Derivatives and structured products
- Derivatives and structures products - BEPS impact
- Financial transactions taxes within the European Union
- Transfer pricing issues in the banking industry in light of BEPS
- Automatic exchange of information for tax purposes