Paper 1 – online

PAPER 1 – PRINCIPLES OF INTERNATIONAL TAXATION


  • Course location: ONLINE
  • Lecturer: JUDr. Tomas Balco, LL.M., FCCA
  • Price: EUR 800
  • Duration:  15 weeks (55 hours of live contact)
  • Materials: access to online library
  • Lectures start: 29 February 2016

COURSE DESCRIPTION:

Online preparatory course for Paper 1 – Principles of International taxation consists of two parts:

  • live lectures (34 hour)
  • live practical workshops (21 hour)

The course also includes:

  • On-going home assignments and individual reading
  • Online access to selected reading materials.
  • 3 mock exams, upon which Our Team will provide feedback and suggest areas and relevant reading for improvement

The 34 hours of live lectures intend to establish sound theoretical foundation for all the topics, covered by ADIT syllabus. This session is also suitable for tax practitioners, who do not wish to have ADIT qualification but are interested to advance their understanding of international tax issues, such as tax treaty application and interpretation, use of anti-avoidance rules and basics of tax planning and transfer pricing.

The 21 hour workshops are designed to assist students to further develop ADIT exam technique and are focused on reviewing the critical areas of syllabus on real exam questions to enhance their chances of passing the exam.

CONTENT OF ONLINE COURSES

    PART 1: Basic principles of international tax law  

  • 1.1. Tax jurisdiction
  • 1.2. Types of double taxation and  its causes
  • 1.3. Methods for elimination of double taxation
  • 1.4. History of international tax law
  • 1.5. Private international law and taxation

    PART 2: Double Taxation Conventions  

  • 2.1. Structure of tax treaties and key principles
  • 2.2. Review of the main articles
  • 2.3. Key definitional provisions – Residence concept, PE concept
  • 2.4. Interpretation of Double Taxation Conventions
  • 2.5. Methods of elimination of double and taxation and dispute resolution technique

    PART 3: Transfer pricing and thin capitalization rules  

  • 3.1.  Attribution of profits to PEs and associated enterprises
  • 3.2. Transfer pricing and Article 9 in the Model Tax Conventions
  • 3.3. OECD Transfer Pricing Guidelines
  • 3.4. Overview of BEPS initiative and recent developments in respect of Transfer Pricing

    PART 4: Tax avoidance  and miscellaneous topics  

  • 4.1. Domestic law approaches to tax avoidance (CFC, Thin-Cap, and other rules)
  • 4.2. International tax practice to limit anti-avoidance schemes and recent OECD developments
  • 4.3. Cooperation between tax authorities
  • 4.4. Overview of BEPS initiative and recent developments in respect of general IT issues
  • 4.5. Miscellaneous topics

Contact Our Team at office@tomiver.com to register for preparatory ADIT courses.

Consult CIOT website for deadlines to register for ADIT exams!