Overview and learning objectives
This three-day intermediate-level course concentrates on a number of common international tax planning scenarios in Africa and the Middle East (ME) region. It examines the widely used regional tax planning routes, structures and tax treaties. Attention will also be paid to domestic and regional tax policy and transfer pricing developments. Regarding the ME region, special consideration will be given to certain domestic tax regimes, such as Bahrain, Egypt, Lebanon, Oman, Qatar and the United Arab Emirates. In addition, the course will take a specific look at different sub-Saharan countries in Southern Africa (e.g. Malawi, Mauritius, Mozambique, South Africa, Zambia), Central Africa (e.g. Congo Dem. Rep. and Congo Rep.), West Africa (e.g. Ghana, Liberia, Nigeria) and East Africa (e.g. Kenya, Tanzania, Uganda) and will provide a high-level overview of the specific features of the tax systems that make these countries lucrative investment targets in the region. Course participants will also learn about some other jurisdictions (e.g. the Netherlands, Luxembourg and Switzerland) that are commonly used as investment gateways to Africa.
The course covers, through a combination of formal presentations and complex examples, some common tax planning tools involving holdings, financing and treasury companies and branches, and tax consolidation regimes. Both inbound and outbound tax planning techniques will be examined. The course will present the latest issues for manufacturing and distributor multinational enterprises as well as an introduction to tax planning related to R&D activities, intangibles and permanent establishments, including the potential impact of recent international developments under the OECD Base Erosion and Profit Shifting (BEPS) Project and the Multilateral Instrument on tax planning in selected African and ME countries.
This course is designed to provide participants who deal with international tax planning in the region with updates on relevant tax treaty and transfer pricing developments. The course is also important for those tax professionals who are not based in Africa or the Middle East but whose day-to-day work requires further knowledge of the tax issues of the region.
Field of study
Who should attend?
The course is suitable for (E)MEA tax managers and directors, practitioners in tax advisory firms, other in-house tax specialists in commerce and industry (such as real estate, manufacturing, pharma, finance, insurance and banking) and government officials.
Course level and prerequisites
This is an intermediate-level course. Participants taking this course will be expected to have a good understanding of at least one national tax system and the fundamentals of double tax treaties and transfer pricing.
In order to participate in this particular course, no advance preparation is necessary.
Interactive course - "Group Live"
To safeguard the interactive nature of the course, including group discussions and case studies, a limited number of 40 participants will be accepted. Early registration is therefore recommended.
Continuing Professional Education
Recommended CPE points for this course: 23 (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