If you are looking for an overview of the basics of international tax planning vis-à-vis international holding and financing activities and more, this course will outline the importance of both tax and non-tax considerations.

Topics Covered

• Introduction  
• Formal aspects of tax planning
• Substantive aspects of tax planning
• Tax Structuring of holding and financing activities
• Tax structuring of manufacturing and distribution activities
• Tax planning for intangible property

Learning objectives

After completing this course you will be able to:

• Understand the important tax and non-tax considerations in international tax planning.
• Analyze and discuss the formal and substantive requirements of international tax planning structures, taking into account legal, commercial, regulatory, as well as domestic and international tax rules.
• Appreciate the common tax structures used in holding and financing activities, including structures using an intermediate company, a foreign branch, a dual resident company, or a hybrid entity.
• Identify the tax and non-tax drivers in supply chain restructuring and the associated international tax issues that must be addressed in such a restructuring.
• Evaluate the various ways to develop and exploit intangible property, including the use of contract R&D, intangible property principal and cost contribution arrangements.

Delivery method

Online (QAS self-study)

Field of study

Taxes

Course review

This course was last reviewed in July 2022

Pre-requisites

Basic knowledge/experience in international tax is a pre-requisite for this course. Participants should have a basic knowledge of the domestic tax law of at least one country, in particular as it relates to cross-border situations and a basic understanding of the application of tax treaties.

Who should participate

This course introduces the basics of international tax planning and outlines the importance of tax treaty and transfer pricing issues associated with international tax planning. The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry and government officials, who may have less familiarity with international tax planning techniques and want to deepen their knowledge in this field.

Study time

The online course is divided into eight lessons consisting of videos, case study assignments and recommended reading materials.

Audio lessons: 3.5 hours

Self-study: 9.5 hours

Further reading (optional)

Extra: Video interview with international tax expert

Access to the course is granted for a period of 12 months, from the date of ordering.