International tax – understanding the key concepts
SPECIAL OFFER PRICE FOR ICAS MEMBERS: £485 + VAT
Non-member price: £634 + VAT
Online Live, 10 August 2020
London, 5 October 2020
Covering the essential principles and concepts of international taxation, this course provides a grounding in the building blocks used in structuring overseas operations together with an update on recent developments. The course covers direct taxation only. Basic knowledge of the UK corporation tax system is assumed.
Who should attend
This course will benefit UK tax practitioners, accountants, lawyers and bankers who wish to gain a greater awareness of international tax concepts and issues faced by corporations operating cross-border.
What you will learn
- Tax jurisdiction
- Corporate residence
- How double taxation arises
- Methods of relief for double taxation
- The role of tax treaties
- Anti-avoidance, including the impact of the OECD’s BEPS project
- Expanding operations overseas
- Permanent establishments
- Withholding taxes
- Structuring the group
- Financing and IP
Transfer pricing is discussed at an introductory level as part of the anti-avoidance section. For delegates looking for an in-depth analysis of this subject, we recommend Transfer Pricing - Fundamentals
BPP | Tel: 0330 060 3303 | Email: email@example.com
Note: A similar course is available for those delegates based in Scotland.
International tax issues for companies