ΠΕΡΙΓΡΑΦΗ

As access to the global marketplace grows with cross border transactions, it is vital to expand and improve your knowledge of the tax laws and systems pertaining to the various markets as well as to explore various techniques in international tax planning.

To minimize the tax burden on income and profits for you and your clients, acceleration of your understanding of critical tax laws and regulations affecting cross-border transactions is essential.

This seminar has been specifically designed to meet the needs of professionals from various backgrounds who wish to develop their competence in the field of International Taxation, and benefit from the credibility that this expert knowledge will afford them.

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

The seminar aims to provide knowledge and understating of basic International Taxation principles and their practical application in real life. The seminar has been specifically designed to meet the needs of professionals from various backgrounds who wish to acquire or to expand their knowledge, skills and competence in international taxation. It aims at providing practical experience to all those who are involved with aspects of international taxation, so as to enable correct decision making, business and tax advice.

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

Participants’ Profile:

• Financial controllers
• accountants
• tax consultants
• bankers and banking executives
• Government tax officials
• lawyers

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

Course Outline

International Taxation – An Introduction

This session introduces international taxation as it derives from the different tax systems

applicable to each country and cross border transactions.

• International Tax Definition
• Major Principle of cross border transactions
• Examples of domestic and international tax implications - Calculations and class discussion

Tax Systems and Policy Considerations

This session explains the types of tax systems, mainly Worldwide Tax system, Territorial Tax System and Mixed Tax System. This session explains the basic components of the above systems in order to understand the tax system of each country.

• Definitions of the tax systems
• Examples – Class Discussion

Source of Income, Residence Status, Tax Jurisdictions

This session introduces the fundamental principles of source of income and residence status that derive from the tax systems covered in the earlier session. The session also introduces the concept of tax jurisdictions in order for the class to indicate the tax system applicable in each jurisdiction and to identify double taxation issues. Finally, the session introduces the methods of eliminating double taxation.

Definitions

• Explanation of source of income, residence status and tax jurisdictions.
• Explanation of the concept of permanent establishment per the OECD model
• Double Taxation - methods of elimination
• Examples - class discussion

Anti-Avoidance Regimes and Anti Avoidance Provisions

This session explains the different anti avoidance regimes and provisions that are applicable in most countries.

• Introduction
• Definition of tax evasion and tax avoidance
• CFC rules
• Tax haven rules
• Thin capitalization

Anti-Avoidance Regimes and Anti Avoidance Provisions (continued)

• Limitation of benefits
• Examples - class discussion

Case Study

Certification

All participants will be awarded a certificate. Each hour of attendance will account for one unit of Continuing Professional Development (CPD) as required for members of most professional bodies.