29 Sep - 01 Oct '19Tax Planning in Africa and the Middle East
After the sold-out 2018 version, IBFD is back with the annual Tax Planning in Africa and the Middle East course! If your purpose is to gain in-depth knowledge on a number of common international tax planning scenarios and recent developments in these two regions, don't hesitate to subscribe!
In the same week, 1 – 3 October, the "Principles of Transfer Pricing" course is scheduled also in Dubai. Participants who want to register for both courses can benefit from the special price for the combination of the two courses.
Please find the link to the "Tax Planning and Transfer Pricing Intermediate Bootcamp"
Early Bird Discount: a 30% discount will be automatically applied for registrations received 30 days or more before the commencement of the course (cannot be used in conjunction with other discounts).
- Tax Planning in Africa and the Middle East
Overview and Learning Objectives
This 2.5-day upper 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, Central Africa and East Africa 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. The course also includes a session on global developments concerning the US tax reform, EU initiatives and the hot topic of digital economy, which might all have an impact on local businesses.
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.
After the course, participants will be given access to online supplementary materials (e.g. legal documentation, case law and related articles/literature).
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 upper 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.
- Introduction to the Domestic Tax Systems in the ME Region
- Tax Treaty Network of the ME Countries and the Impact of the OECD Multilateral Instrument
- Introduction to the Domestic Tax Systems of Selected African Countries
- Tax Treaty Network of Selected African Countries and the Impact of the OECD Multilateral Instrument
- Current Issues Concerning Cross-border Tax Structures
- Tax Planning for Holding Activities in the Middle East
- Tax Planning for Financing and R&D Activities in the Middle East
- Tax Planning for Holding and Financing Activities in Africa
- Managing Permanent Establishment Risks in the Middle East and in selected African Countries