Topics Covered
- Introduction to cross-border corporate tax structuring
- Tax structuring of holding and financing activities
- Tax structuring of manufacturing and distribution activities
- Tax structuring of intangible property
Learning Objectives
After completing this course, you will be able to:
- Distinguish between different types of cross-border corporate tax planning techniques
- Apply the key considerations associated with the structuring of holding and financing activities
- Identify different opportunities to (re)structure the global value chains in a tax-effective way
- Assess the key issues to be addressed in the conversion of a global business model
- Differentiate between the common types of IP development models and IP exploitation models
- Assess the impact of post-BEPS changes, including those that will be brought about by OECD Pillar One and Pillar Two developments in corporate tax planning strategies
Who should participate
This course will benefit tax professionals working in multinational groups, tax and legal advisory firms and governments, including:
- In-house tax professionals and advisers responsible for the structuring of corporate group entities and their associated tax affairs
- Legal professionals assessing the risk of tax controversy associated with corporate tax structures
- Government officials reviewing and auditing multinational groups and their corporate tax structuring practices
Recommended prerequisites (for guidance only) and advance preparation
Participants in this course are expected to have at least 3 to 5 years of experience in international tax and are familiar with the key concepts of international tax law. No advance preparation is necessary. All required study material is provided within the online training.
Total Study Time and Access Period
Access to the online course is granted for a period of 2 months, from the date of ordering or the indicated start date.
Mandatory course activities: 4 hours 12 min
All mandatory course activities can be completed within the access period by dedicating approx. 30 mins of study per week. Please note that study materials included in the course or certificate programme will be accessible for the duration of the access period only. Non-mandatory supplementary material is also provided in this course.
Continuing Professional Education (CPE)
We recommend you check with your respective accrediting organizations to determine the eligibility of CPE credits.
International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Recommended NASBA CPE credits for this course is: 4
FAQ
See our FAQ section for more information. Regarding administrative policies such as complaint, cancellation or refund, please refer to our Terms and Conditions or contact us at info@ibfd.org.
Additional Information
Field of study: Taxes
Delivery format: Online - QAS Self Study
Course last reviewed: August 2024
Disclaimer
Please note that the content of this online course is subject to change based on updates in industry standards, regulatory requirements, and other developments. We strive to provide the most accurate and current information; however, we recommend verifying any critical details independently.