Introduction to International Taxation

Course Info

Date: Nov-10-2025

Length: 1 Week

City: Dubai

Fees: 3,975

Type: In Classroom

Available Dates

  • May-12-2025

    Dubai

  • July-14-2025

    Dubai

  • Sep-01-2025

    Dubai

  • Nov-10-2025

    Dubai

Dates in Other Venues

  • Apr-14-2025

    London

  • Apr-14-2025

    Istanbul

  • Apr-14-2025

    Singapore

  • Apr-14-2025

    Paris

  • Apr-14-2025

    Barcelona

  • Apr-14-2025

    Amsterdam

  • Apr-14-2025

    Kuala Lumpur

  • June-02-2025

    London

  • July-14-2025

    Barcelona

  • July-14-2025

    Paris

  • July-14-2025

    Amsterdam

  • July-14-2025

    Istanbul

  • July-14-2025

    Kuala Lumpur

  • July-14-2025

    Singapore

  • Aug-11-2025

    London

  • Oct-13-2025

    Kuala Lumpur

  • Oct-13-2025

    Barcelona

  • Oct-13-2025

    London

  • Oct-13-2025

    Paris

  • Oct-13-2025

    Istanbul

  • Oct-13-2025

    Singapore

  • Oct-13-2025

    Amsterdam

  • Dec-01-2025

    London

Course Details

Course Outline

5 days course

Introduction to International Taxation 


  • Definition of international taxation and its role in governing cross-border transactions 
  • Overview of international tax law and the legal framework and entities that shape international tax practices 
  • Discussing the history and evolution of international tax law 
  • Explaining jurisdiction to tax and the principles behind a country’s authority to tax
  • Understanding residence and source rules for determining tax liability 
  • Methods used for relief from double taxation (e.g., tax credits, exemptions, deductions)

Double Taxation Conventions for Individuals 


  • Definition of double taxation conventions (DTCs) and their purpose 
  • Exploring different types of double taxation conventions
  • Guidelines for interpreting key provisions and clauses in DTCs
  • Discussing DTCs application for individuals and how it protects them 
  • Exploring treaty provisions for personal taxation 
  • Exercise on analyzing a sample treaty excerpts to identify key provisions and implications for individual taxpayers

Double Taxation Conventions for Businesses 


  • Discussing DTCs application for multinational businesses and how it benefits them 
  • Exploring treaties addressing passive income to prevent excessive taxation 
  • Understanding non-discrimination clauses for fair treatment of businesses operating internationally
  • Describing the mechanisms for cooperation between revenue authorities 
  • Overview of the intersection between transfer pricing issues with DTC provisions 
  • Case studies on DTC role in mitigating double taxation in businesses

Transfer Pricing 


  • Introduction to the statutory environment and legal framework that govern transfer pricing
  • Understanding the arm’s-length principle (ALP) and how it is used to determine fair pricing
  • Exploring common transfer pricing methods: 
  • Comparable uncontrolled price (CUP) method
  • Resale price method
  • Cost plus method 
  • Transactional net margin method (TNMM) 
  • Transactional profit split method 
  • Discussing special considerations and global formulary apportionment methods 
  • Best practices for resolving transfer pricing disputes and the importance of documentation 
  • Case studies and real-world examples of transfer pricing methods

Compliance and Transparency 


  • Recognizing the importance of compliance with international tax laws and regulations 
  • Exploring global initiatives for promoting transparency and fair taxation 
  • Base Erosion and Profit Shifting (BEPS)
  • Economic Substance
  • Disclosure of Tax Avoidance Schemes (DOTAS)
  • Beneficial Ownership Registers (BOR)
  • Trust Registers
  • Legal Entity Identifiers (LEI)
  • Overview of the rules governing the taxation of trusts and professional service providers in an international context

Course Video