INTRODUCTION
Today's international tax professional will have a varied background and the expectation that he or she will be increasingly mobile and will need an understanding of more than one taxation system. This course describes the rules and principles that together form how countries assert and limit their jurisdiction to tax cross-border flows of income and capital gains.
The Course, developed and supervised by leading international tax practitioners and academics, meets the needs of international tax practitioners working in the corporate arena.
OBJECTIVES
At the end of the introduction to the international taxation training course, you will be able to :
Understand and apply the principles of international tax law
Understand and apply the principles of taxation of trusts.
Understand the regulation of professional service providers and financial services and critically apply those to practical situations Understand compliance for company management businesses (transparency and information sharing) and apply the principles to practical situations
Understand and critically apply the principles of fair taxation and other transparency initiatives such as Base Erosion and Profit Shifting (BEPS); Economic Substance, Disclosure of Tax Avoidance Schemes (DOTAS), Beneficial Ownership Registers (BOR), Trust Registers, Legal Entity Identifiers (LEI)).
WHO SHOULD ATTEND ?
Introduction to International taxation course is ideal for:
Trust Managers (Senior)
Trustees/Fiduciaries
Corporate Administrators
Lawyers/Solicitors/Attorneys
Wealth Managers
Accountants
Tax Advisors
Compliance Officers/Managers
Private Bankers
Secretarial/Administration
Client Relations/Marketing/Sales
Financial/Estate Planners
COURSE OUTLINE
Day 1
Introduction to international taxation
International tax law
Jurisdiction to tax
Residence and source
Methods of relief
History of international tax law
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Day 2
Double taxation conventions I
Types of double taxation convention
Interpretation of DTAs
Key provisions
Individuals
Day 3
Double taxation conventions II
Businesses
Passive income
Non-discrimination
Cooperation between revenue authorities
Day 4
Transfer pricing
Legal framework
Applying the arm's -length principle (ALP)
Day 5
Aspect II:
Transfer pricing methods
Special considerations and global formulary apportionment
Dispute resolution and documentation
