International Taxation: Cross-Border Tax Issues and Tax Treaties (Synchronous e-learning)

There is continuing rise in cross-border activities across various industries due to globalization.  Businesses are entering into significant commercial transactions and international projects through a range of structures and arrangements in order to gain access to new markets and resources and to share technical know-how.  This programme by ISCA provides participants with a broad overview of international taxation and how this has impact on cross-border activities, arrangements and transactions that involve the movement of persons, capital, goods and services across borders.

 

The programme by ISCA begins with a very brief introduction to taxation, moving on to introduce key issues in international taxation as a result of globalization where residence, source, double taxation and double tax treaties will be examined.  In the next section of the programme, participants are taken through tax considerations that must be kept in mind when one moves from doing business with another country to doing business in another country.  Here, participants begin to examine key features of the operation of double tax treaties.  As part of this section, participants will be taken through some of the ways in which differences in States’ tax systems can be exploited by taxpayers to minimize global tax liabilities, and the measures adopted by governments to combat perceived tax avoidance.  Where appropriate, the concerns of tax authorities are addressed, and wherever possible, the course seeks to advance the reasoning behind the various anti-avoidance measures affecting international groups.  Developments in international taxation in light of the OECD Base Erosion Profit Shifting (BEPS) Project are integrated into each topic as appropriate, where OECD’s main recommendations are set out and some explanation and comment on these are offered.