Principles of International Business Taxation
Cross-border trade and investment are vital for many enterprises, but one significant risk is potential double taxation. Our "Principles of International Business Taxation" course equips participants with the knowledge to confidently and accurately apply key tax treaty provisions to different types of income derived by enterprises, minimizing the risk of double taxation.
The curriculum covers critical topics such as residence, permanent establishments, profit attribution to permanent establishments, investment income and capital gains. It also takes a detailed focus on the Principal Purpose Test, a general anti-abuse provision in tax treaties.
After participating in this course, you will be able to:
- Interpret and apply the tax treaty provisions relating to the various types of income of enterprises
- Correctly interpret tax treaty terms
- Identify the treaty residence of an enterprise including tiebreaker rules
- Determine whether a non-resident enterprise has a permanent establishment in a state
- Attribute income and expenses to a permanent establishment
- Determine the amount of withholding tax due on cross-border dividends, interest and royalty payments
- Apply the beneficial ownership concept
- Allocate taxing rights regarding different types of capital gains
- Determine the amount of double tax relief
- Correctly apply the Principal Purpose Test
- Introduction to international taxation
- Residence
- Basic rule permanent establishments
- Other types of permanent establishments
- Cross-border business activities
- Attribution of profits to permanent establishments
- Dividends, interest, royalties, and fees for technical services
- Anti-abuse provisions on dividends, interest, royalties, and fees for technical services
- Capital gains
- Double tax relief
- Principal purpose test
This course is ideal for professionals in tax advisory firms, tax experts in commerce and industry,government representatives, business owner/business entities or entrepreneurs frequently dealing with cross-border tax matters, and anyone looking to gain an in-depth understanding of international tax principles.
You are expected to have a basic understanding of the domestic tax system in at least one country, particularly the taxation of foreign income earned by resident companies and income from domestic sources received by non-resident companies. A basic familiarity with double tax treaties would be beneficial; however, the course assumes participants are new to working with tax treaties.
No prior preparation is needed, as all study materials will be provided through the online training
Online - QAS Self Study
Access to the online course is granted for a period of 4 months, from the date of ordering. The course can be followed and completed by dedicating a minimum of 1.5 hours of study per week.
International Online Tax Courses in many cases qualify for CPE credits, subject to the rules of respective business tax professional associations. Participants are encouraged to check with their professional and/or national associations to determine eligibility in this respect.
International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues regarding registered sponsors may be submitted to the National. Registry of CPE Sponsors through its website: www.nasbaregistry.org. Recommended NASBA CPE credits for this course is: 22
To earn a certificate, participants must complete all mandatory components. The syllabus and FAQ on the learning platform provide detailed completion requirements.
For more details, please refer to the FAQs. For information on administrative policies such as complaints, cancellations, and refunds, please review our Terms and Conditions or contact info@ibfd.org.
