International Tax Planning

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If you are looking for an overview of the basics of international tax planning vis-à-vis international holding and financing activities and more, this course will outline the importance of both tax and non-tax considerations.

Learning objectives

After completing this course you will be able to:

  • List the important tax and non-tax considerations in international tax planning
  • Identify and define the formal and substantive requirements of international tax planning structures, taking into account legal, commercial, regulatory, as well as domestic and international tax rules
  • Differentiate the common tax structures used in holding and financing activities, including structures using an intermediate company, a foreign branch, a dual resident company, or a hybrid entity
  • Identify the tax and non-tax drivers in supply chain restructuring and the associated international tax issues that have to be addressed in such a restructuring
  • Evaluate the various ways to develop and exploit intangible property, including the use of contract R&D, intangible property principal and cost contribution arrangements

Delivery method

QAS Self study

Field of study

Taxes

Course review

This course was last reviewed in 2020

Pre-requisites

This course introduces the basics of international tax planning and outlines the importance of tax treaty and transfer pricing issues associated with international tax planning. The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry and government officials, who may have less familiarity with international tax planning techniques and want to deepen their knowledge in this field.

While this course is suitable for practising professionals, it is also very useful as additional study material in preparing for the CIOT examination - Advanced Diploma in International Taxation. Further information about this qualification can be found at the ADIT website.

Study time

Audio lesson: 3.5 hours

Self study: 9.5 hours

Further reading (optional)

Extra: Video interview with international tax expert

Access to the course is granted for a period of 12 months, from the date of ordering. 

Continuing Professional Education (CPE)

The recommended CPE points for this course are as follows:

  • NASBA (The National Association of State boards of Accountancy, US) - 14 points
  • CIOT (The UK Chartered Institute of Taxation) – 12 points

The International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website.

In addition, 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.

Read more information on CPE points and accreditation for International Tax Courses.

For more information regarding administrative policies such as complaint and refund, please contact IBFD International Tax Training via email. Please note that once access to an online course has been granted, a refund will no longer be possible.