HPA provides you with the processes and tools to build customized, targeted and best practice-based change management strategies and plans to drive project results and outcomes. This program presents the Prosci Change Management Methodology and how a change management practitioner can use the integrated individual-organizational change management approach to drive ROI forward.

ADIT Diploma

 

MODULE 1 – PRINCIPLES OF INTERNATIONAL TAXATION

I Basic principles of international tax law 20%

•  Jurisdiction to tax, including limits to tax jurisdiction arising from public international law, and cross border enforcement of taxes
•  Taxes and tax systems
•  State practice in exercising tax jurisdiction
•  Causes of international double taxation
•  Methods of relief from international double taxation
•  Private international law and tax
•  The history of international tax law
•  European Union law and international tax
•  Tax and international human rights instruments
•  State responsibility in international tax – the development of the concept of harmful tax competition

II Double taxation conventions (DTCs), focusing on the current version of the OECD Model Tax Convention (MTC) 30%
Candidates are expected to: understand the operation of the provisions of the OECD MTC; show awareness of the major points in the Commentary to the relevant Article of the OECD MTC; and be aware of key reports of the OECD Committee on Fiscal Affairs and major international cases on the topic.

•  Types of DTCs (limited, multilateral etc.) and negotiation of DTCs
•  DTCs and domestic law
•  Format and structure of a DTC
•  Approach to the application of a DTC: applying a DTC to a concrete scenario
•  Interpretation of DTCs
•  Provisions relating to the scope of a DTC: Articles. 1, 2, 29, 30, 31 and 32
•  Key definitional provisions
•  DTC provisions relating to businesses
•  DTC provisions relating to individuals
•  DTC provisions relating to investment income and gains
•  Relevance of the “other income” Article – Article 21, OECD MTC
•  Limitation of benefit provisions
•  Methods of elimination of double taxation – Articles 23A and 23B, OECD MTC
•  The impact of the non-discrimination article – Article 24, OECD MTC 2
•  The resolution of disputes under DTCs
•  The application of DTCs to electronic commerce
•  The digital economy
•  The work of the Platform for Collaboration on Tax
•  The work of the UN Committee of Experts on International Cooperation in Tax Matters

III Transfer pricing and thin capitalization rules 20%

•  Various approaches to the determination of profits of branches and associated enterprises
•  State practice with respect to transfer pricing
•  Transfer pricing and DTCs – Article 9, OECD MTC
•  Advanced pricing agreements
•  The OECD Transfer Pricing Guidelines 2017
•  Transfer pricing and BEPS
•  Transfer pricing and developing countries
•  State practice with respect to thin capitalization
•  Thin capitalization legislation and DTCs

IV International tax avoidance 25%

•  Tax havens
•  Domestic law approaches to international tax avoidance
•  Money-laundering legislation and international tax avoidance
•  Co-operation between revenue authorities
•  Conventions for administrative assistance in tax administration
•  Base Erosion and Profit Shifting (BEPS)

V Miscellaneous topics 5%

•  Indirect taxes and international taxation
•  Cross-border mergers
•  Estate and gift taxation and international issues
•  OECD Secretariat analysis of tax treaties and the impact of the COVID-19 crisis

• If you are new to HR and want to distinguish yourself early on, the Associate Professional in Human Resources – International™ (aPHRi™) from HRCI is the perfect certification to help propel your career growth & provide you with the confidence to launch into the HR profession. Be one of the first to earn your aPHRi — earn the aPHRi & prove your knowledge of foundational Human Resources.

The Certified Ethical Hacker (CEH) credential is the most trusted ethical hacking certification and accomplishment recommended by employers globally. It is the most desired information security certification and represents one of the fastest-growing cyber credentials required by critical infrastructure and essential service providers. Since the introduction of CEH in 2003, it is recognized as a standard within the information security community. CEH v11 continues to introduce the latest hacking techniques and the most advanced hacking tools and exploits used by hackers and information security professionals today. The Five Phases of Ethical Hacking and the original core mission of CEH remain valid and relevant today: “To beat a hacker, you need to think like a hacker

Many decisions taken by departments have a procurement implication that can impact on the overall cost of carrying out the decision. Here cost includes the total cost of the good or service and not simply the price that is paid. Procurement is viewed as a strategic function working to improve the organization's profitability and helping to streamline processes, reduce raw material prices and costs, and identifying better sources of supply. In essence, helping to reduce the ‘bottom line’. Indeed, in many organisations the importance of procurement is recognized by having their head of procurement placed at an Executive Board level.

1- Procurement Foundations:

• Relation between supply chain & procurement management
• Strategic Sourcing, Procurement & purchasing

2-The financial impact of procurement:

• Impact Of procurement in financial statements
• How to set a procurement budget
• Calculation of total cost of ownership
• Estimated of item cost & supplier’s price
• Case study

3- Procurement processes:

• Design a complete procurement process
• Ways of receiving of procurement requisition.
• Developing an effective specifications.
• Sourcing types and models.
• Strategic sourcing, SRM & tactical buying
• The main pre-qualifications of suppliers
• Certified Supplier and supplier quality assurance processes
• Ways of supplier selection
• Supplier’s negotiation techniques.
• Contract types and different purchase order forums.
• Payment Terms and documentation
• Case study

4- Procurements Performance measurements:

• Suppliers evaluation processes and Performance Metrics
• Key Performance Indicators (KPI) For Procurement staff
• Tools could be apply through procurement processes.
• Case study