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International Tax is the study and practice that centres on the application of taxes and tax law in the international community as it relates to individuals, businesses and government agencies conducting cross-border commerce. The myriad of tax treaties, territorial tax laws and their effect on extraterritorial income requires the interpretive expertise of scholars and practitioners who specialise in international taxation.
The complexities of International Taxation dominates the landscape for multinational organisations trying to conduct business in multiple jurisdictions. This often results in international tax playing a major role in the conducting of cross-border transactions.
This course, developed by leading international taxation specialists, at both advisory and in-house level, will provide a firm grounding on all must-know International Taxation areas. Upon completion, you will be fully equipped to confidently pursue a career in international taxation.
The central aim of this course, which consists of 4 modules, is to provide a comprehensive grounding in all aspects of International Taxation. The modules address the important issues within the sector, drawing out key points to ensure you gain a thorough understanding of the topics before completing the final exam.
- Expand your skills and gain knowledge in an area of considerable commercial interest which will enhance your employability potential in this area
- Develop an in-depth and practical understanding of Cross Border taxation
- Examine the latest policy developments and tax treatment of complex cross-border transactions that organisations need to deal with in an increasingly demanding regulatory environment
- Undertake a flexible, alternative study solution to a traditional on campus programme, tailor-made for working professionals and studied 100% ONLINE
- Improve your career prospects by gaining a high-level qualification without compromising your work commitments and gain the professional skills and practical experience that businesses are looking for today
This is a distance learning course and all notes and lecture material will be made available via the internet through the KNect365 Learning Virtual Learning platform. Pre-recorded lectures will be conducted on the internet via our online classroom every week, followed a week later by a live online tutorial in a fully interactive classroom to give students the opportunity to ask questions. This ensures that students are part of a unique study environment that assists with balancing already busy professional lives. All lectures and tutorials are recorded and archived, making it very easy to refer back to previous lectures, or catch up on missed lectures.
Principles of International Taxation (30 credits)
Jurisdiction of Taxation (30 credits)
Transfer Pricing & Anti Avoidance (30 credits)
Treaties & Emerging Issues (30 credits)
The course has its own secure website where the content can be viewed entirely online. This site offers you the option of viewing and accessing your course online and downloading and printing the materials at any location that has internet access. The site also offers access to:
- student discussion forum
- useful links
The aim of the site is to offer a more flexible delivery system and to offer participants the platform to communicate with one another in a secure, dedicated environment.
- All notes and lecture material will be made available via the internet;
- A short assignment must be completed after each section;
- LIVE lectures will be conducted on the internet via our Online classroom every week;
- An exam will be written at half way through and at the end of the course;
- Upon successful completion of this course certification will be issued to the candidate.
Module 1 – Principles of Taxation
This module lays the foundation for the whole course and gives you full overview to assess the requirements for cross-border taxation:
- Introduction and Overview of International Taxation
- Principles of International Taxation
- Model Tax Conventions
Module 2 – Jurisdiction of Taxation
This module will ensure you fully understand the impact of Domestic tax systems and how to apply them in working situations. You will understand International Double Tax and foreign tax mechanisms as well as the taxation of residents and non-residents.
- Jurisdiction of tax
- Double Tax/ Foreign Tax Relief
- Taxation of Residents and non-residents
Module 3 – Transfer Pricing and Anti-avoidance
The aim of this module is to give you a basic understanding of Transfer Pricing transactions as well as an in depth look at cross-border anti-avoidance.
- Transfer Pricing – Arms Length Principle
- Sharing Corporate Resources
- Transfer Pricing Documents
- Tax Policy consideration
- CFC Rules
Module 4 – Treaties and Emerging Issues
In this module you will look at model Double Tax Agreements and understand the objectives of Double Tax Agreements as well as a look at emerging cross-border taxation issues. International tax planning also forms a fundamental part in cross-border taxation, and your understanding of responsible tax planning is key.
- Tax Issues
- Tax Planning