Cours du soir C3050 - International taxation

Public cible

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

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.

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.

Notes

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

Sessions

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LU
Cours en présentiel
Waiting list - course fully booked
220 €

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