Training course content:
Paper 1
Principles of International Taxation
This paper is based on the OECD Model Convention, and is compulsory for all candidates. The focus is on key issues such as Principles of International Tax Law, Residence, Double Taxation Conventions and Treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance
Paper 2
Advanced International Taxation: Transfer Pricing option
This paper covers the fundamentals of transfer pricing based on the OECD model. The paper will focus on transfer pricing methods, the arm’s length principle, comparability, compliance issues and avoiding double taxation and dispute resolution.
Paper 3
Advanced International Taxation: EU VAT option
This paper examines the European Union Law on Value Added Tax (VAT) which governs the VAT system in all Member States. The paper includes the fundamental concepts of EU Law, the provisions of the Principal VAT Directive and other EU VAT legislation, and the application of EU Law by the Court of Justice in decided case.
