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With the increasing globalisation of trading activity taxation considerations are having increasing impacts on the planning of international business activity. This course will consider what general tax principles should be applied when a business considers how it will organise its international activities. It focuses on the micro decision making process though elements of public finance/ macro perspectives will be required to provide a rounded picture of the subject.
Coverage will be given to specific principles that currently underpin the taxation of cross border trade such as the rules for taxation of transfer pricing, double taxation treaties. Some consideration will also be given to tax history, issues of jurisdictions, administration and compliance costs, direct vs indirect taxation, capital taxes and the impact of technology on international taxation
- Identify potential issues relating to cross border transactions
- Define the provisions of double taxation conventions
- Describe the tax treaty consequences in actual cases
- Explain the working and the impact of tax treaties for businesses
- Discuss international tax issues confidently with all parties involved
- Demonstrate adequate knowledge of international tax issues
- The concept, goals and types of international business
- Goals of international business
- Export and import of goods
- Export and import of services
- Investments
- International tax cooperation
- Elimination of double taxation
- Elimination of tax discrimination
- Fight against tax violations
- Harmonization of tax systems
- The concept of international tax law
- Principles of international tax law
- The principle of the sovereign equality of states
- The principle of cooperation
- The principle of reciprocity
- The principle of conscientious fulfillment of obligations
- The principle of non-discrimination
- National law
- International Tax Law
- International legal sources of international tax law
- Tax agreements
- Agreements in which, along with other issues, tax issues are resolved
- Supranational law
- Unification and harmonization of tax law within the European Union
- World Trade Organisation
- Auxiliary sources of international tax law
- Judicial decisions
- Recommendation documents of international and national bodies
- Administrative practice
- The concept of tax jurisdiction of states
- Territorial and extraterritorial tax jurisdictions
- Full and limited tax jurisdictions
- Criteria for determining tax jurisdiction
- Citizenship of the taxpayer
- Residence of the taxpayer
- Source of income
- Combined criteria
- Criteria for determining the residence of individuals
- Objective, subjective and declarative criteria
- Criteria for determining the residency of legal entities
- The criterion of incorporation and the criterion of the place of control and management
- Conflict of tax jurisdictions
- Limitation of the tax jurisdiction of states
- The concept of international double taxation and its features
- Identity of the object of taxation
- Identity of the subject of taxation
- Identity of terms of payment of taxes
- The identity of the tax payment
- International and national means of eliminating international double taxation
- National systems for the elimination of international double taxation
- Exception system
- Accounting system
- Discount system
- System of reduced rates
- The concept of international tax planning
- Tax avoidance
- Moral, economic, political and technical reasons for tax evasion
- Stages of tax planning
- Choosing a location for international business
- Choice of organizational-legal form
- Current use in their favor of the tax laws. Preservation of the received profit
- International and national means of setting the limits of international tax planning.
- The concept of tax
- Tax payers
- Object of taxation
- Rules for determining the place of sale of goods, works and services
- Transactions not subject to taxation
- Goods not subject to taxation when imported into the customs territory
- Features of taxation when moving goods across the customs border
- The tax base
- Features of determining the tax base when importing goods into customs territory
- Features of determining the tax base by tax agents
- Taxable period
- Tax rates
- The procedure for confirming the right to receive compensation for taxation at a tax rate of 0 percent
- Procedure for calculating tax
- Procedure and terms of tax payment
- Features of the calculation and payment of tax by tax agents
- Features of registration of foreign persons in local tax authorities for the purpose of paying value added tax
- Tax payers
- Object of taxation for Russian and foreign organizations
- Sales income and non-operating income
- Costs associated with production and sales, and non-operating expenses
- Depreciation of property
- Income recognition methods
- The tax base
- Tax rates
- Tax and reporting periods
- Features of taxation of foreign organizations
- Permanent representation
- Permanent place of business of a foreign company
- The regularity of the foreign company's business activities
- Preparatory and support activities at the local level
- Operations that do not fall under the concept of a permanent establishment
- Features of taxation of foreign organizations operating through a permanent establishment
- Features of taxation of foreign organizations when carrying out activities at a construction site
- Features of taxation of foreign organizations that do not operate through a permanent establishment and receive income from sources in the country of business
- Features of the calculation and payment of income tax, received by a foreign organization from sources in the country of doing business held by a withholding agent
- Consequences of failure to withhold income tax agent
- Elimination of double taxation
- Special Provisions
- Features of tax registration in the country of business of foreign legal entities
- General provisions
- Taxpayers
- Income from sources in the country of business
- Income from sources outside the country of incorporation of the company
- Object of taxation
- The tax base
- Features of determining the income of certain categories of foreign citizens
- Taxable period
- Standard tax deductions
- Social tax deductions
- Property tax deductions
- Tax rates
- Procedure for calculating tax
- Features of tax calculation by tax agents. Procedure and terms of tax payment by tax agents
- Elimination of double taxation
- History and modern practice of concluding international treaties on avoidance double taxation
- Organization for Economic Co-operation and Development Model Convention on Tax Matters
- UN Model Convention on the Avoidance of Double taxation between developed and developing countries
- Multilateral tax treaties
- The structure of the double tax treaty
- Powers to conclude tax treaties
- Tax treaties in the country of business
- Standard model of the agreement on avoidance of double taxation in the country of doing business
- The structure of the standard agreement
- Peculiarities of differentiation of tax jurisdiction
- Permanent representation
- Regulations on cooperation in tax matters
- The concept and types of customs duties
- Customs tariff
- Customs territory in the country of business. Regular, seasonal and special (special, anti-dumping, countervailing) customs duties
- Payers of customs duties
- The size and types of rates of customs duties
- Ad valorem, specific and combined rates customs duties
- Tariff privileges and preferences
- Goods exempt from customs duty
- Powers in the field of establishment of customs duties
- Customs value of goods
- Methods for determining it: at the price of a transaction with imported goods, at the price of a transaction with identical goods, at the price of a transaction with homogeneous goods, subtraction methods and cost addition, backup method
- The procedure for determining the country of origin of goods
- Calculation and payment of customs duties
- Basic customs regimes
- International organizations in the field of international tax cooperation
- The League of nations
- United Nations
- International Tax Association
- International Bureau of Tax Documentation
- International Union for the Taxation of Land Property
- International cooperation to prevent tax evasion
- Terms of cooperation
- Information exchange
Training can take place in 4 formats:
- Self-paced
- Blended learning
- Instructor-led online (webinar)
- Instructor-led offline (classroom)
Description of training formats:
- Self-paced learning or e-Learning means you can learn in your own time and control the amount of material to consume. There is no need to complete the assignments and take the courses at the same time as other learners.
- Blended learning or "hybrid learning" means you can combine Self-paced learning or e-Learning with traditional instructor-led classroom or webinar activities. This approach requires physical presence of both teacher and student in physical or virtual (webinars) classrooms or workshops. Webinar is a seminar or presentation that takes place on the internet, allowing participants in different locations to see and hear the presenter, ask questions, and sometimes answer polls.
- Instructor-led training, or ILT, means that the learning can be delivered in a lecture or classroom format, as an interactive workshop, as a demonstration under the supervision and control of qualified trainer or instructor with the opportunity for learners to practice, or even virtually, using video-conferencing tools.
When forming groups of students, special attention is paid to important criteria - the same level of knowledge and interests among all students of the course, in order to maintain stable group dynamics during training.
Group dynamics is the development of a group in time, which is caused by the interaction of participants with each other and external influence on the group. In other words, these are the stages that the training group goes through in the process of communicating with the coach and among themselves.
The optimal group size for different types of training:
- Self-paced / E-learning: 1
- Instructor-led off-line (classroom): 6 – 12
- Instructor-led on-line (webinar): 6 – 12
- Blended learning: 6 – 12
- Workshop: 6 – 12
- On-the-job: 2 – 4
- Simulator: 1 – 2
Feedback in the form of assessments and recommendations is given to students during the course of training with the participation of an instructor and is saved in the course card and student profile.
In order to control the quality of the services provided, students can evaluate the quality and training programme. Forms of assessment of the quality of training differ for courses with the participation of an instructor and those that are held in a self-paced format.
For courses with an instructor, start and end dates are indicated. At the same time, it is important to pay attention to the deadlines for passing tests, exams and practical tasks. If the specified deadlines are missed, the student may not be allowed to complete the entire course programme.
A personal account is a space for storing your training preferences, test and exam results, grades on completed training, as well as your individual plan for professional and personal development.
Users of the personal account have access to articles and blogs in specialized areas, as well as the ability to rate the completed training and leave comments under the articles and blogs of our instructors and technical authors
Registered users of a personal account can have various roles, including the role of a student, instructor or content developer. However, for all roles, except for the student role, you will need to go through an additional verification procedure to confirm your qualifications.
Based on the results of training, students are issued a certificate of training. All training certificates fall into three main categories:
- Certificate of Attendance - students who successfully completed the course but did not pass the tests and exams can apply for a certificate of attendance.
- Certificate of Completion - students who have successfully completed a course could apply for a Certificate of Completion, this type of certificate is often required for compliance training.
- Verified Certificate - it is a verified certificate that is issued when students have passed exams under the supervision of a dedicated proctor.
You can always download a copy of your training certificate in PDF format in your personal account.
You will still have access to the course after completing it, provided that your account is active and not compromised and Tecedu is still licensed for the course. So if you want to review specific content in the course after completing it, or do it all over again, you can easily do so. In rare cases, instructors may remove their courses from the Tecedu marketplace, or we may need to remove a course from the platform for legal reasons.
During the training, you may encounter various forms of testing and knowledge testing. The most common assessment methods are:
- preliminary (base-line assessment) - to determine the current level of knowledge and adapt the personal curriculum
- intermediate - to check the progress of learning
- final - to complete training and final assessment of knowledge and skills, can be in the form of a project, testing or practical exam
Travel to the place of full-time training is not included in the cost of training. Accommodation during full-time studies can be included in the full board tuition fees.
While Tecedu is not an accredited institution, we offer skills-based courses taught by real experts in their field, and every approved, paid course features a certificate of completion or attendance to document your accomplishment.
You can preview samples of the training materials and review key information about the course on our website. You can also review feedback and recommendations from students who already completed this course.
We want you to be happy, so almost all purchased courses can be returned within 30 days. If you are not satisfied with the course, you can request a refund, provided the request complies with our return policy.
The 30-day money back policy allows students to receive quality teaching services with minimal risk, we must also protect our teachers from fraud and provide them with a reasonable payment schedule. Payments are sent to instructors after 30 days, so we will not process refund requests received after the refund period.
We reserve the right, in our sole discretion, to limit or deny refund requests in cases where we believe there is refund abuse, including but not limited to the following:
- A significant portion of the course has been consumed or downloaded by a student before the refund was requested.
- Multiple refunds have been requested by a student for the same course.
- Excessive refunds have been requested by a student.
- Users whose account is blocked or access to courses is disabled due to violation of our Terms and Conditions or the Rules of Trust and Security.
- We do not grant refunds for any subscription services.
- These refund restrictions will be enforced to the extent permitted by applicable law.
We accept most international credit and debit cards like Visa, MasterCard, American Express, JCB and Discover. Bank Transfers also may be an option.
Conducting classes is based on the fact that the teacher demonstrates text, drawings, graphics, presentations on an interactive board, while the content appears in the student's electronic notebook. A specially designed digital notepad and pen are used to create and edit text and images that can be redirected to any surface via a projector.
Classes are live streamed online, automatically recorded and published on the Learning Portal, allowing you to save them for reuse anytime, anywhere, on any mobile device. This makes it possible not to miss classes and keep up with classes and keep up with the passage of new material.
Real-life training uses the principles of game organization, which allows future professionals to rehearse and hone their skills in a virtual emergency. Learning as a game provides an opportunity to establish a connection between the learning activity and real life.
The technology provides the following learning opportunities:
- Focused on the needs of the user
- Instant feedback
- Independent decision making and choice of actions
- Better assimilation and memorization of the material
- Adaptive pace of learning tailored to the individual needs of the student
- Better transfer of skills learned in a learning situation to real conditions
Basic principles of training:
- A gradual increase in the level of difficulty in the game;
- Using a simplified version of a problem situation;
- Action in a variable gaming environment;
- The right choice is made through experimentation.
The main advantages of Game Based Learning technology:
- Low degree of physical risk and liability
- Motivation to learn while receiving positive emotions from the process;
- Practice - mirroring the real situation
- Timely feedback
- Choice of different playing roles
- Learning in collaboration
- Developing your own behavior strategy
Conducting practical classes online using remote access technologies for presentations, multimedia solutions and virtual reality:
- Laboratory workshops that simulate the operation of expensive bench equipment in real production
- Virtual experiment, which is visually indistinguishable from a remote real experiment performed
- Virtual instruments, which are an exact copy of real instruments
- Mathematical modeling to clarify the physical characteristics, chemical content of the investigated object or phenomenon.
Anton Gakhov
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