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International taxation (C3050) - Blended learning

30 hour(s)

Objectives

  • Understand the principles of international taxation.
  • Learn about the taxation of residents and non-residents under Luxembourg domestic tax law.
  • Be aware of forms and reasons of double taxation and understand the role of tax treaties as a means to avoid double taxation.
  • Learn about the taxation of specific kinds of income: interest, dividend, capital gain and intellectual property rights.
  • Know about the applicability of tax treaties and learn to analyse taxing rights allocated under the OECD Model Convention as well as triangular tax cases in a tax treaty context.
  • Understand the methods for elimination of double taxation.
  • Be aware of tax aspects of extraordinary transactions such as mergers.
  • Get an overview of the Special provisions of the OECD Model Convention and get acquainted with international tax planning.

Content

  • Taxation of residents and non-residents under Luxembourg tax law.
  • Double taxation reasons for double taxation and forms thereof.
  • Introduction to tax treaties purpose and mechanism.
  • Scope of tax treaties (including tie-breaker rules and definitions).
  • Income from Immovable property (Article 6) and business profits (Article 7) including an overview of the permanent establishment concept (Article 5).
  • Shipping, inland waterways transport and air transport (Article 8), Associated enterprises (Article 9) and Dividends (Article 10) including triangular cases.
  • Interest (Article 11), Royalties (Article 12), Capital gains (Article 13) and triangular cases thereof.
  • Articles 15 22 of the OECD-MC.
  • Methods for elimination of double taxation (Articles 23 A and 23 B).
  • Special provisions provided in the OECD-MC (Articles 24 29).

Target group

Who is the course aimed at?

Beginners of tax advisory firms and tax practitioners who aim to develop a good understanding of international taxation.

 
Prerequisites

None. However it is recommended to complete the module "Corporate income tax" (C3049E) prior to enroling to this module or to have equivalent knowledge.

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Responsibility for the content of this training description lies solely with its author, the training provider Luxembourg Lifelong Learning Centre de la Chambre des salariés.

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Characteristics
Organisation Blended learning
Languages
Next sessions
From/To Location Price
22/09/22 - 12/01/23
  Virtual classroom   220.00 €
See details
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