Principles of International Business Taxation

Download programme
Cross-border trade and investment is crucial for many enterprises. One of the risks involved is potential double taxation. This course will provide participants with a thorough basis to confidently and correctly apply the key provisions of tax treaties regarding the different types of income derived by enterprises in order to avoid possible double taxation. The course will deal with important issues such as residence, permanent establishment, profit attribution to permanent establishments, investment income and capital gains and will also take a detailed look at the recent introduction of the Principal Purpose Test, a general anti-abuse provision in tax treaties.

Topics Covered

  • Introduction to international taxation
  • Residence
  • Basic rule permanent establishments
  • Other types of permanent establishments
  • Cross-border business activities
  • Attribution of profits to permanent establishments
  • Dividends, interest, royalties and fees for technical services
  • Anti-abuse provisions on dividends, interest, royalties and fees for technical services
  • Capital gains
  • Double tax relief
  • Principal purpose test

Learning Objectives

Skills practiced and developed during the course include:

  • Interpret and apply the tax treaty provisions relating to the various types of income of enterprises
  • Correctly interpret tax treaty terms
  • Identify the treaty residence of an enterprise including tiebreaker rules
  • Determine whether a non-resident enterprise has a permanent establishment in a state
  • Attribute income and expenses to a permanent establishment
  • Determine the amount of withholding tax due on cross-border dividends, interest and royalty payments
  • Apply the beneficial ownership concept
  • Allocate taxing rights regarding different types of capital gains
  • Determine the amount of double tax relief
  • Correctly apply the Principal Purpose Test

Read this sample case study to understand more about the type of topics and skills you will learn during this online course.

Who Should Participate

The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, government officials who regularly encounter issues related to cross-border taxation and anyone who desires to develop a comprehensive understanding of international taxation principles.

Recommended prerequisites (for guidance only) and advance preparation

Participants should have a basic knowledge of the domestic tax system of at least one country, specifically, taxation of foreign income derived by resident companies and domestic-source income received by non-resident companies. In addition, a basic understanding of the function of double tax treaties would be helpful, but the course will presume that course participants are new to dealing with tax treaties.

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 4 months, from the date of ordering. The course can be followed and completed by dedicating a minimum of 1.5 hours of study per week. Study materials included in the course will be accessible for the duration of the course only.

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: 22

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

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.

Recommended training

Online Tax Course | English | Introductory
Fundamentals of Transfer Pricing

This course addresses the importance of transfer pricing, the legal framework and the practical application of the arm’s length…

EUR 585 | USD 674 (VAT excl.)