Taxation Issues In Cross-Border Transactions
About This Course
At the end of the course, participants are expected to:
1. Understand and identify the major income tax issues encountered by businesses engaged in cross-border transactions, including causes of multiple taxation and strategies to mitigate these tax challenges;
2. Evaluate the effectiveness of Double Taxation Agreements (DTAs) and analyze their abuse, considering their role in reducing tax liabilities and managing cross-border tax risks;
3. Analyze tax planning opportunities available to multinational corporations (MNCs) in the form of tax arbitrage, tax havens, choice of investment vehicle, corporate funding, inbound and outbound investments, and repatriation of income and capital; and
4. Examine global tax trends resulting from increased capital mobility, technological advancements, and demographic changes, with a focus on the major issues and challenges addressed by the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative.
What You'll Learn
This is an introduction to the major income tax issues faced by businesses operating in a global economy.� These issues include causes of multiple taxation, strategies to avoid multiple taxation, the effectiveness of Double Taxation Agreements (DTAs) and the abuse of DTAs.� The course will be taught using typical transactions of capital and income flows as the focus and method of instruction. It will identify the main tax risks from undertaking cross-border transactions.� As part of the management and mitigation of tax costs to a MNC, tax planning opportunities in the form of tax arbitrage, tax havens, choice of investment vehicle, corporate funding, inbound and outbound investments as well as the repatriation of income and capital will be discussed.�� The course will also identify the global tax trends arising from increased mobility of capital, technological advancements as well as demographics. In particular, the course will address some of the major issues and challenges that are being addressed in the most ambitious international tax reform under the OECD/G20 Base Erosion and Profit Shifting 2015 (BEPS) initiative ever attempted. As this course seeks to illustrate some of the general strategies in international tax planning, no prior knowledge of country-specific tax rules is required. Instead, the latest OECD Model Tax Convention 2017 will used as a primary source of laws for the purpose of this course.
Entry Requirements
A good Bachelor's or Juris Doctor degree in Law