International taxation (C3050)

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

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

• 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.

Le contenu est identique aux objectifs d'apprentissage pour cette formation.

Candidates must attend at least 10 sessions in order to be allowed to sit the exam.