International taxation (C3050)

How long does the training course last?

30,00 hours(s)

13 weeks, 1 x 2 ¼ hours/week

In which language(s) is the training course taught?

When will the next session take place?

Who is organising this training course?

Le Luxembourg Lifelong Learning Centre (LLLC), le centre de formation continue de la Chambre des salariés, dispose d'une large gamme de formations continues qui s’adressent à tout un chacun. Son offre de formation a pour objet de doter les apprenants pour autant que possible du savoir-faire approprié pour maîtriser un environnement de travail, des processus et des technologies, voire des aptitudes sociales, en constante évolution, et ce pour sécuriser au maximum leurs parcours professionnels. Le LLLC propose une panoplie importante de formations: des cours du soir; des séminaires, qui peuvent être adaptés sur mesure selon les besoins des entreprises; des formations universitaires; des formations spécialisées; des formations pour seniors; des certifications professionnelles.

The content of this page is not available in English

Who is the training course aimed at?

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

What are the 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.

What are the aims or the skills being targeted?

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.