23 - 27 Oct 2017Principles of International Taxation
- Principles of International Taxation
Overview and learning objectives
This tax course is designed to provide participants with all the essential aspects of international taxation. The first three days are dedicated to the fundamental concepts relevant to the interpretation and application of 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 business restructurings and intra-group services. Day 5 provides an overview of basic tax planning structures, an insight into the application of the most common anti-avoidance provisions and the impact of the OECD’s Base Erosion and Profit Shifting (BEPS) project on tax treaty provisions.
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 study
Who should attend?The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, government officials who regularly encounter issues related to cross-border taxation and anyone who desires to develop a comprehensive understanding of international taxation principles. While the course is suitable for practising 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 the ADIT website.
Course level and prerequisitesThis 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, specifically, 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 assumption that course participants are new to dealing with tax treaties. This will ensure that they can get a full grasp of transfer pricing and tax planning issues on Day 4 and Day 5.
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.
Should you have a question, please send it to firstname.lastname@example.org.
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: 33 (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.
- Introduction to international tax law
- The concept of residence
- Double tax relief methods
- Permanent establishment concept
- Taxation of cross-border business activities
- Attribution of profits to permanent establishments
- Treatment of employment income
- Treatment of investment income
- Non-discrimination and triangular cases
- Introduction to transfer pricing
- Transfer pricing and intra-group services
- Basic tax planning schemes
- Anti-avoidance rules
- Case studies