Actualités et agenda
Nos formations
Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Responsable(s)
A.BELDI
Intervenant(s)
Ramesh VAITY
Présentation
Prérequis
This is an introductory-level course. It's better but not mandatory that the participants should have a very basic knowledge of corporate taxation rules as well as some accounting skills.
Objectifs
At the end of the course, the student should be able to :
deal with the essentials of international taxation and understand the regular issues encounter by tax practionners related to cross-border taxation, to develop a comprehensive understanding of the underlying principles, to get an overview of basic tax planning structures used by Companies and to get an insight into the application of the most common anti-avoidance provisions.
deal with the essentials of international taxation and understand the regular issues encounter by tax practionners related to cross-border taxation, to develop a comprehensive understanding of the underlying principles, to get an overview of basic tax planning structures used by Companies and to get an insight into the application of the most common anti-avoidance provisions.
Présentation
• Introduction, OECD model tax convention
• Double tax relief methods
• Residence
• Permanent establishment concept
• Profits of an enterprise
• Employment income
• Passive income
• Non-discrimination and triangular cases
• Basic tax planning schemes
• Anti-avoidance rules
• Introduction to transfer pricing
• Intra-group services
• Case studies
• Double tax relief methods
• Residence
• Permanent establishment concept
• Profits of an enterprise
• Employment income
• Passive income
• Non-discrimination and triangular cases
• Basic tax planning schemes
• Anti-avoidance rules
• Introduction to transfer pricing
• Intra-group services
• Case studies
Modalités
Organisation
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 16,00 | ||
| Travail personnel | |||
| Group Project | 10,00 | ||
| Charge de travail personnel indicative | 20,00 | ||
| Overall student workload | 46,00 | ||
Évaluation
Active participation from the students
1 mid level exam
Final exam/case study
1 mid level exam
Final exam/case study
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| QCM | 0,40 | 1 | 10,00 |
| Participation | 16,00 | 1 | 10,00 |
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 50,00 |
| Autres | |||
| Etude de cas | 10,00 | 1 | 30,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliographie
Miller, A. and Oats, L. Principles of International Taxation (Bloomsbury Professional, 3rd edition, 2012) [ISBN: 9781847668790]. -
Daniel Gutman, Précis de Fiscalité internationale, PUF -
Contents catered to ADIT syllabus. Available from Bloomsbury Professional: www.bloomsburyprofessional.com Or available from Amazon: www.amazon.co.uk
Bruno Gouthière, Les impôts dans les affaires internationales, Editions Francis Lefebvre -Daniel Gutman, Précis de Fiscalité internationale, PUF -