18 - 19 May 2020Tax Planning in Africa – Selected Critical Issues
- Tax Planning in Africa – Selected Critical Issues
Overview and learning objectives
This two-day advanced-level course aims to provide African tax professionals with practical and comprehensive coverage of the most important issues in international taxation and transfer pricing. A brief outline of the objectives per day are set out below:
Day 1: Monday, 18 May
- Practical impact of the latest tax policy, legislative and case law developments on the international stage (including at the OECD, UN and selected jurisdictions notably the US).
- Latest trends in tax treaty policy in Africa and the likely impact of tax treaty anti-avoidance rules that are being incorporated in tax treaties in the region.
- Taxation of capital gains under tax treaties with a special focus on immovable properties and offshore structures used in tax planning in respect of capital gains taxes on the sale of assets in Africa.
- The permanent establishment concept and the most recent international cases on the topic
Day 2: Tuesday, 19 May
- Profit repatriation and structures put in place for the avoidance of withholding taxes in cross-border situations. Participants will learn the impact of tax treaties and the common interpretation issues arising from treaty application.
- Substance considerations concerning domestic provisions and the recommendations under the OECD Base Erosion and Profit Shifting (BEPS) package, including Minimum Standards
- Recent transfer pricing cases that are of relevance to Africa. Participants will learn the arguments put forward by taxpayers, tax administrations and courts from different jurisdictions to solve complex transfer pricing issues that practitioners may face in Africa.
- African developments to tie in some regional and domestic regulatory changes with the discussed global international tax and transfer pricing trends.
Field of study
Who should participate
The course is suitable for professionals, such as tax managers and directors, in-house tax and accounting specialists in commerce and industry, practitioners in tax advisory firms, and government officials who deal with international tax structuring or transfer pricing in Africa and wish to gain a deeper technical understanding of relevant domestic law, tax treaty and transfer pricing developments.
Course level and prerequisites
This is an advanced-level course. Participants taking this course will be expected to have a good understanding of at least one national tax system, transfer pricing and the fundamentals of double tax treaties.
Interactive course - "Group Live"
To safeguard the interactive nature of the course, including group discussions, a maximum of 50 participants will be accepted. Early registration is therefore recommended.
Continuing Professional Education
Recommended CPE points for this course: 12.5 (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 details
The 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.
- Current Issues in International Taxation and Transfer Pricing from Around the Globe – Impact on African Inbound and Outbound Investments
- Trends in Tax Treaty Policy in Africa: Impact of Treaty Anti-Avoidance Rules
- Taxation of Capital Gains and Offshore Indirect Asset Transfers: What is the Current State of Play?
- Current Court Cases on Permanent Establishments from Around the Globe: Lessons for Africa
- Withholding Tax Planning: Effective Repatriation of Income out of Africa
- Substance Considerations and Anti-abuse Measures: Getting it Right
- Recent Transfer Pricing Cases from around the Globe: Lessons for Africa
- African Tax Highlights – Some Attention Points for Cross-Border Business Activities in Africa