Introduction to International Taxation

Course Information

  • the date

03/03/2025

  • Duration

5 days

  • The city

Dubai

  • Cost
  • Type

in-house

Course details

Today's international tax professional will have a varied background and the expectation that he or she will be increasingly mobile and will need an understanding of more than one taxation system.

This course describes the rules and principles that together form how countries assert and limit their jurisdiction to tax cross-border flows of income and capital gains.

The Course, developed and supervised by leading international tax practitioners and academics, meets the needs of international tax practitioners working in the corporate arena.

في نهاية مقدمة دورة التدريب على الضرائب الدولية، ستكون قادرًا على:

فهم وتطبيق مبادئ قانون الضرائب الدولي
فهم وتطبيق مبادئ فرض الضرائب على الصناديق الاستئمانية.
فهم تنظيم مقدمي الخدمات المهنية والخدمات المالية وتطبيقها بشكل نقدي على المواقف العملية
فهم الامتثال لأعمال إدارة الشركات (الشفافية وتبادل المعلومات) وتطبيق المبادئ على المواقف العملية
فهم وتطبيق مبادئ الضرائب العادلة ومبادرات الشفافية الأخرى مثل تآكل القاعدة وتحويل الأرباح (BEPS)؛ والجوهر الاقتصادي، والإفصاح عن مخططات التهرب الضريبي (DOTAS)، وسجلات الملكية المفيدة (BOR)، وسجلات الصناديق الاستئمانية، ومعرفات الكيانات القانونية (LEI)).

دورة مقدمة في الضرائب الدولية مثالية لـ:

مديري الثقة (كبار)

الأمناء/المؤتمنين
المسؤولون الإداريون للشركات
المحامون/المستشارون القانونيون/المحامون
مديرو الثروات
المحاسبون
مستشارو الضرائب
مسؤولو/مديرو الامتثال
المصرفيون الخاصون
السكرتارية/الإدارة
علاقات العملاء/التسويق/المبيعات
المخططون الماليون/العقاريون

Course outline

Introduction to International Taxation

  • Definition of international taxation and its role in governing cross-border transactions
  • Overview of international tax law and the legal framework and entities that shape international tax practices
  • Discussing the history and evolution of international tax law
  • Explaining jurisdiction to tax and the principles behind a country’s authority to tax
  • Understanding residence and source rules for determining tax liability
  • Methods used for relief from double taxation (e.g., tax credits, exemptions, deductions)

Double Taxation Conventions for Individuals

  • Definition of double taxation conventions (DTCs) and their purpose
  • Exploring different types of double taxation conventions
  • Guidelines for interpreting key provisions and clauses in DTCs
  • Discussing DTCs application for individuals and how it protects them
  • Exploring treaty provisions for personal taxation
  • Exercise on analyzing a sample treaty excerpts to identify key provisions and implications for individual taxpayers

Double Taxation Conventions for Businesses

  • Discussing DTCs application for multinational businesses and how it benefits them
  • Exploring treaties addressing passive income to prevent excessive taxation
  • Understanding non-discrimination clauses for fair treatment of businesses operating internationally
  • Describing the mechanisms for cooperation between revenue authorities
  • Overview of the intersection between transfer pricing issues with DTC provisions
  • Case studies on DTC role in mitigating double taxation in businesses

Transfer Pricing

  • Introduction to the statutory environment and legal framework that govern transfer pricing
  • Understanding the arm’s-length principle (ALP) and how it is used to determine fair pricing
  • Exploring common transfer pricing methods:
  • Comparable uncontrolled price (CUP) method
  • Resale price method
  • Cost plus method
  • Transactional net margin method (TNMM)
  • Transactional profit split method
  • Discussing special considerations and global formulary apportionment methods
  • Best practices for resolving transfer pricing disputes and the importance of documentation
  • Case studies and real-world examples of transfer pricing methods

Compliance and Transparency

  • Recognizing the importance of compliance with international tax laws and regulations
  • Exploring global initiatives for promoting transparency and fair taxation
  • Base Erosion and Profit Shifting (BEPS)
  • Economic Substance
  • Disclosure of Tax Avoidance Schemes (DOTAS)
  • Beneficial Ownership Registers (BOR)
  • Trust Registers
  • Legal Entity Identifiers (LEI)
  • Overview of the rules governing the taxation of trusts and professional service providers in an international context

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