Introduction to International Taxation
Self-Learning Course Info
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Course Details
Introduction
Objective
Who should attend
International taxation is an essential area of knowledge for tax professionals, legal practitioners, finance professionals, and business leaders operating across borders. This course provides a practical introduction to the principles of international taxation, covering tax jurisdiction, tax treaties, transfer pricing, and anti-avoidance frameworks.
Participants will explore how multinational organisations manage cross-border tax obligations, maintain compliance, and mitigate international tax risks. Through real-world examples and practical case studies, the course equips learners with the knowledge and confidence to navigate the complexities of international taxation in an increasingly interconnected global economy.
Self-learning Course Outline
Self-learning Course Content
Module 1: Introduction to International Taxation
This introductory module provides a structured foundation in international taxation for tax professionals, legal practitioners, and business owners navigating the complexities of cross-border taxation..
Module 2 :International Taxation – Tax Treaties and Models
This module explores the international tax treaty framework, covering tax treaty fundamentals, the OECD and UN Model Conventions, the Multilateral Instrument (MLI), and withholding taxes before bringing these concepts together through an integrated case study.
Module 3: Transfer Pricing
This module focuses on the arm's length principle, methodologies for pricing intercompany transactions, and the documentation requirements (Master File, Local File, and Country-by-Country Reporting) that underpin global tax compliance.
Module 4: Anti-Avoidance & Global Trends
This module explores the latest developments in international tax reform, including the BEPS 2.0 framework, the OECD's two-pillar solution, and Controlled Foreign Corporation (CFC) rules, with a focus on the compliance challenges facing multinational organisations.
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