Cross-Border Corporate Tax Structuring

Download programme
This course provides an in-depth understanding of cross-border corporate tax structuring practices in the post-BEPS environment and features that may be considered "aggressive" under international best practice. It introduces common cross-border corporate structuring practices such as the structuring of holding, financing, supply chain and IP/R&D activities and assesses how these practices have been impacted by the BEPS Action Plan and ongoing international tax developments.

Topics Covered

  • Introduction to cross-border corporate tax structuring
  • Tax structuring of holding and financing activities
  • Tax structuring of manufacturing and distribution activities
  • Tax structuring of intangible property

Learning Objectives

After completing this course, you will be able to:

  • Distinguish between different types of cross-border corporate tax planning techniques
  • Apply the key considerations associated with the structuring of holding and financing activities
  • Identify different opportunities to (re)structure the global value chains in a tax-effective way
  • Assess the key issues to be addressed in the conversion of a global business model
  • Differentiate between the common types of IP development models and IP exploitation models
  • Assess the impact of post-BEPS changes, including those that will be brought about by OECD Pillar One and Pillar Two developments in corporate tax planning strategies

Delivery method and Core Study Time

Online (QAS self-study)

Consists of four modules of approx. 1-hour video lessons each and case assignments that help apply knowledge in practice. A final assessment is also included to test your overall understanding.

Field of study


Who should participate

This course will benefit tax professionals working in multinational groups, tax and legal advisory firms and governments, including:

  • In-house tax professionals and advisers responsible for the structuring of corporate group entities and their associated tax affairs
  • Legal professionals assessing the risk of tax controversy associated with corporate tax structures
  • Government officials reviewing and auditing multinational groups and their corporate tax structuring practices 


This is an intermediate-level course. Participants in this course are expected to have at least 3 to 5 years of experience in international tax and are familiar with the key concepts of international tax law.

Components of Training and Study time

This online course is divided into four modules (each consisting of videos of approximately 1 hour per module), case assignments and recommended reading materials.

Access to the online course is granted for a period of 2 months from the date of ordering.

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: Recommended NASBA CPE credits for this course is: 4

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