International TaxationInstitute of International Trade
VAT not incl.
- 100 hours of study
- Online campus
- Delivery of study materials
Frequent Asked Questions
· What are the objectives of this course?
- Understand the basic principles of how taxation applies to international transactions - Learn about the role of the India in international tax - Understand how the Indian tax rules interact with international structures - Recognise the key tax issues involved in structuring overseas expansion - Identify key Indian corporate tax issues involved in Indian investments and operations - Appreciate the importance and significance of the Indian tax issues impacting corporate transactions - Evaluate the risks posed by various anti-deferral regimes of the Indian tax system - Develop an understanding of the issues involved in financing foreign investment - Learn about the methods of relieving double taxation - Become more familiar with reading and interpreting double tax treaties - Understanding the impact of transfer pricing
· Who is it intended for?
- Chartered Accountant - Tax Consultant - Financial Consultant - Chartered Financial Analyst - Company Secretary - Lawyer - International Business Managers - Entrepreneurs / Students
Minimum Graduation with a Commerce background.
· What marks this course apart?
This is the only course in India which is open for everyone who is interested in International Taxation.
What you'll learn on the course
Teachers and trainers (1)
Module II – Jurisdiction to Tax1. Model Tax Conventions in General2. Introduction to tax jurisdiction3. Defining Residence4. Source Jurisdiction
Module III - Double Taxation Relief1. Introduction2. International Double Taxation Defined3. Relief Mechanisms4. Allocation of Expenses5. Tax Sparing6. Article 23-A and Article 23-B - Text7. Referencer: Double Taxation Relief in India8. Articles 23A and 23B in India's Treaties – Summary
Module IV – Transfer Pricing1. Introduction2. Arm's Length Method3. Determining the income of a branch or permanent establishment of a Corporation4. Formulary Apportionment and the Future of the Arm's Length Method5. Current Controversial Issues in Transfer Pricing6. Note: Transfer Pricing is not just about Taxation7. The Future8. Categories of Inter-Company Transfer
Module V – Anti-Avoidance Measures1. Introduction2. Thin Capitalization Rules3. Controlled Foreign Corporation (CFC) Rules4. Offshore Investment Funds5. Case StudyModule VI – Tax Treaties1. Overview2. Contents of a typical tax treaty3. Special Treaty Issues.
Module VII – Emerging Issues1. Harmful Tax Competition2. Hybrid Entities3. Electronic Commerce