Principles of International Business Taxation

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If you are looking for a good base to start your career in international business tax, you have reached the right place. This course will provide the essential knowledge and the network you need to achieve more in the field of international business taxation in just three months. We help you learn the concepts in a time bound yet self-paced manner, with opportunities to interact live with the participants and our experts.

Overview

Designed in a technological advanced manner to provide participants with all the essential aspects of international business taxation, this course is a combination of module-based learning and live sessions, accompanied by the discussion of relevant case studies.

The first modules are dedicated to the fundamental concepts relevant to the interpretation and application of tax treaties. This introduction provides participants with the conceptual tools to fully grasp issues discussed later on in the course, such as cross-border business activities and the attribution of profits of permanent establishments.

Other modules provide an overview of dividends, interest, royalties and fees for technical services, anti-abuse provisions on dividends, interest, royalties & fees for technical services and, the principal purpose test.

Learning objectives

After completing this course you will be able to:

  • Identify potential issues relating to cross border transactions
  • Define the provisions of double taxation conventions
  • Describe the tax treaty consequences in actual cases
  • Explain the working and the impact of tax treaties for businesses
  • Discuss international tax issues confidently with all parties involved
  • Demonstrate adequate knowledge of international tax issues

Who should participate

The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and other industries, government officials who regularly encounter issues related to cross-border taxation and anyone who desires to deepen or develop a comprehensive understanding of international taxation principles.

Delivery method

Online with live and pre-recorded content.

Live sessions (optional attendance) will be recorded. By joining the live sessions, participants give consent for the recording to proceed.

Field of study

Taxation – tax treaties, residence, permanent establishments, transfer pricing, double taxation and much more

Pre-requisites

This is an introductory-level course. Participants are expected to have a basic knowledge of the domestic tax system of at least one country, specifically, taxation of foreign income derived by resident companies and domestic-source income received by non-resident companies. 
In addition, a basic understanding of the function of double tax treaties would be helpful, but the course will proceed on the assumption that course participants are new to dealing with tax treaties. 

About the course

This 3 month online course contains 9 modules that further contain sub-modules to cover the topics in detail. There will be two live sessions with the experts, along with revision quizzes and final assessments in between the course and at the end.  

Audio-visual lessons: 10 hours

Live sessions* - there will be 2 live sessions of 1 hour each during the entire course. These sessions will include discussion on case study answers and further questions from the participants. 
Please check the schedule for the dates of the revision quizzes, final assessments and live sessions here

* Live sessions will be conducted when there are minimum of 10 attendees.

Important: Participants will be requested to state their availability at the start of the course for the live sessions. 
Access to the course is granted for a period of 12 weeks, from the course start date. 

Continuing Professional Education (CPE)

In line with the number of study hours, this course is recommended for 16 CPE points.

IBFD International Online Tax Courses qualify for CPE credits pursuant to the rules of a number of international accrediting bodies. Participants are encouraged to check with their professional and/or national associations to determine eligibility in this respect.

More Information

For more information regarding the Principles of International Business Taxation course, please read our FAQ 

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