Masterclass Certificate Mastering International Tax
-- ViewingNowThe Masterclass Certificate Mastering International Tax course is a comprehensive program designed to provide learners with in-depth knowledge of international tax policies and regulations. This course emphasizes the importance of understanding and navigating the complex world of international taxation, a critical skill in today's globalized economy.
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โข International Tax Fundamentals — Understanding the basics of international taxation, including the different types of taxes (e.g., income, sales, and value-added taxes), and the key concepts of residency, source, and tax treaties.
โข Transfer Pricing — Learning the rules and regulations for transfer pricing, including the arm's length principle and the various methods for determining arm's length prices.
โข Controlled Foreign Corporations (CFCs) — Understanding the tax rules for CFCs, including the definitions, the concepts of subpart F income and passive foreign investment companies (PFICs), and the potential tax implications for shareholders.
โข Tax Treaties — Exploring the structure and content of tax treaties, including the provisions for eliminating double taxation and the limits on source taxation.
โข International Tax Planning — Examining the strategies and techniques for minimizing international taxes, including the use of foreign entities, hybrid entities, and treaty shopping.
โข Anti-Avoidance Rules — Learning about the anti-avoidance rules and regulations, including the general anti-avoidance rule (GAAR), the controlled foreign corporation (CFC) rules, and the transfer pricing rules.
โข Withholding Taxes — Understanding the rules for withholding taxes on cross-border payments, including the rates, the exemptions, and the procedures for claiming refunds.
โข International Tax Disputes — Exploring the procedures for resolving international tax disputes, including the mutual agreement procedure (MAP) and the arbitration provisions in tax treaties.
โข BEPS — Understanding the OECD's Base Erosion and Profit Shifting (BEPS) initiative, including the Action Plan, the minimum standards, and the impact on international tax planning.
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- ProficiencyEnglish
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- ThreeFourHoursPerWeek
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