The Postgraduate Certificate in International Taxation is an introductory course in the study of International Tax. It is a 6-month programme designed for people who merely want to obtain an overview of the subject. It is ideal for those who need to understand the basic principles of International Tax, but will not necessarily be a technician in the field.
The programme is covered in 2 modules:
Module 1
The aim of this module is to explore the concept of International Taxation and its application in business.
It encompasses a wide range of tax issues arising under a country’s income tax laws that include some foreign element: for example, cross-border trade in goods and services, cross-border manufacturing, production, and resource development by a multinational enterprise, cross-border investment by individuals or investment funds, and individuals working outside the country where they usually reside. These activities usually present international tax issues under the tax laws of at least two countries. Some international tax issues arising out of extremely complex situations. The reorganization of a multinational corporation with foreign subsidiaries in several countries is an example.
Module 2
The main aim of this module is to introduce the student to a broad overview of the most important areas in International Taxation. This includes:
- Understanding that residence relates to individuals and legal entities and once confirmed there are various consequences relating to the tax thereof. Furthermore, it is necessary to understand the treaty aspects relating to the Residence.
- The Source of a transaction is also discussed in terms of Employment and Services Income as well as Business Income, including Investment Income. This is important to ensure the student understands how these various types of income are to be taxed based upon International Tax Principles.
- Providing the student with a thorough understanding of how residents and non-residents are to be taxed on their income (local and foreign/worldwide income).
- Key principles for International Tax Planning.
- Broad-based introduction and the ability for the student to identify and interpret the following International Taxation concepts. Each of these concepts will be expanded on in Stage 2 (MSc/ PG-D route):
- Jurisdiction of Tax
- Transfer Pricing
- Anti-Avoidance
- Treaties
Who will benefit from this programme?
The structure of the programme is both theory and practice-oriented, and it is designed in a manner to enrich your advisory and consulting skills. International Taxation is an ever-growing and complex field, particularly in an age where governments strive for deeper collaboration to tighten the tax net. It is essential that students obtain a thorough understanding of the OECD Income and Capital Model Convention and the UN Double Taxation Model Convention, but also grow a basic understanding of Transfer Pricing. Students who are able to master this, as well as the additional concepts taught through this programme will firmly place them in a position for a career in International Taxation.
People who would most benefit from this programme are:
- CFO’s
- Financial Directors
- Financial Managers
- Accountants
- Tax Accountants
- Tax Layers
- Group Tax Managers
- Tax Managers
- Corporate Financial Consultants/ Advisors
- Entry to mid-level tax employees at MNE’s or Revenue Services
- Revenue Service Officials
Progression Path
By successfully completing all the assessments in modules 1 and 2 the candidate has the to opportunity complete a further 2 modulus (roughly the same length) to obtain the Postgraduate Diploma in International Taxation.
Next Intake
The next intake will take place after final validation by Middlesex University. It is anticipated to be in the second quarter of 2022.
