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  • ADIT Diploma

ADIT Diploma

Virtual | On Class
Finance, Tax Accounting
22,000EGP
HPA-ADIT Diploma
  • Overview

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

Course Features

  • Lectures 0
  • Quizzes 0
  • Duration 80 hours
  • Language ENG/AR
  • Students 0
  • Assessments Yes
  • Overview
22,000EGP
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