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Principles of International Taxation - £200.00

This ADIT preparatory course is based on the OECD Model Convention. It focuses on key issues such as Principles of International Tax Law, Residence, Double Taxation Conventions and Treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance.
Enrollment is Closed

Course start date: 18 September 2021

Course end date: 30 October 2021

Topics covered

  • An introduction to domestic, regional and international double taxation
  • Permanent Establishment and business incomes
  • Investment/passive incomes
  • Taxation of individuals
  • Tax Relief: Exemption, credit and other methods
  • Principle of non discrimination
  • Dispute resolution
  • Entitlement to treaty benefits
  • Administrative collaborations and documentations
  • Transfer Pricing, Thin Capitalization & Taxation of the digital economy.
  • Tax Evasion and Avoidance
  • Indirect Taxes
  • Recent trends in international taxation

Length of course

The course spans for four weeks.

week 1, Students are introduced to the course and 50% of the course materials are made available on the learning portal. Students will be required to study these materials in preparation for the first class. At the end of the week, Students attend 2 days online sessions with the tutor. Each session lasts 4 hours 15 mins (4 hours of teaching and 15 minutes break). In these sessions, the tutor explains the topics further to the students.

Note that all live sessions are held during weekends to enable working students attend and participate.

Week 2, Students receive practice assessments and are required to submit the answer to the tutor before the end of the week. During this week, the student may contact the tutor with questions and request further explanation.

Week 3, Students receive the other 50% of the course materials and attend the last teaching session over the weekend.

Week 4, Students receive practice assessments and are required to submit the answer to the tutor before the end of the week. During week 4, the student may contact the tutor with questions and request further explanation.

Study materials

In this course, students will be given the following;

  • A course manual/text book
  • Podcase with video slides
  • Intergovernmental resources & links (OECD, UN etc)
  • Recommended academic journals
  • Practice multiple choice questions with answers & explanations
  • Essay & Problem Question assessments - with tutor feedback
  • Zoom Live sessions

Requirements

This course does not require any prerequisite knowledge