International Taxation
Certificate
Online
Description
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Type
Certificate
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Methodology
Online
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Class hours
100h
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Duration
3 Months
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Start date
Different dates available
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Online campus
Yes
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Delivery of study materials
Yes
Globalisation of economies is seeing companies with multi country operations in increasing numbers. Increase in the number of cross border transactions, mergers & acquisitions, transfer pricing and tax treaties have added to the complexities of already complex tax laws in the country. Such a scenario gives rise to more complex and vague taxation issues. Therefore, to untangle the complexities and keeping in mind the problems faced by the tax professionals and the companies operating at global scale, IITrade has come up with this course on international taxation. The course would help participants understand taxation understand from a global standpoint.
Important information
Documents
- Application Form - CITX.pdf
- International Taxation - Brochure.pdf
Facilities
Location
Start date
Start date
About 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
- Chartered Accountant
- Tax Consultant
- Financial Consultant
- Chartered Financial Analyst
- Company Secretary
- Lawyer
- International Business Managers
- Entrepreneurs / Students
Minimum Graduation with a Commerce background.
This is the only course in India which is open for everyone who is interested in International Taxation.
Reviews
Subjects
- Taxation Laws
- Taxation Career
Teachers and trainers (1)
Dr. D. R. Agarwal
Director
Course programme
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
International Taxation