Complex VAT/GST Topics

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In this course some of the main complex VAT topics which are frequently discussed in practice will be presented so participants can gain an understanding of the principles and the treatment applicable for VAT purposes. This course covers complex VAT topics, such as real estate investments, financial services, holding companies and fixed establishments. It provides comparisons of the application of VAT in different jurisdictions as well as analyses of VAT court cases.

Topics Covered

  • VAT treatment of real estate investments
  • Complexities of VAT on real estate investments
  • VAT treatment of financial services
  • Place of supply rules for financial services and insurance services
  • Holding companies
  • VAT and fixed establishments

Learning Objectives

After following the online course, a tax professional will:

  • Recognize and explaining the possible VAT treatment of different kinds of real estate investments
  • Identify the main characteristics of financial services and insurance transactions and their relevance for VAT
  • Compare the VAT treatment of financial services in different jurisdictions
  • Identify what a holding company is, when it performs taxable or non-taxable activities and how this affects the right to deduct VAT
  • Determine the VAT consequences and obligations of having a fixed establishment

Delivery Method and Core Study Time

Online (QAS self-study)

The Complex VAT/GST Topics course consists of 6 modules with video lessons of approximately 1 hour each, recommended reading materials and assignments to help apply knowledge in practice. There will be assessments to test your overall understanding.

Field of Study

Taxes

Who Should Participate

The course is open for all; however, it would be highly beneficial for:

  • Tax lawyers from law/and or accounting firms
  • Tax/VAT professionals of law/accounting firms 
  • Tax/VAT professionals/directors of businesses
  • Finance professionals/manager/controllers of businesses
  • Government officials/Tax inspectors from tax administrations

Prerequisites

No advance preparation is necessary. All required study material is provided within the online training.

Components of Training and Study time

The course is divided into 6 modules, that further consist of several submodules. Each module has following components:

  • Videos: 1-3 videos per module
  • Case-studies: 1-2 per module
  • Assignments and Assessments:  2 assessments for each specialised field
  • Reading material: for each module

The course must be completed within 2 months and can be followed and completed by dedicating a minimum of 5 hours of study per week. Study materials included in the course will be accessible for 2 months.

Continuing Professional Education (CPE)

International Online Tax Courses in many cases qualify for CPE credits pursuant to the rules of a number of professional associations other than those listed above. Participants are encouraged to check with their professional and/or national associations to determine eligibility in this respect.

International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. Recommended NASBA CPE credits for this course is: 10

Please consult the FAQ for more information. Regarding administrative policies such as complaint, cancellation and refund, please refer to our Terms and Conditions or contact info@ibfd.org.

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