Institute of Certified Tax Accountants (ICTA) → Post-Graduate Diploma in Applied Taxation (Normal/ Accelerated Programme) → Part A

International Taxation (A.6)


Description
Overview

Tax laws in are becoming more and more complex. Globalization of economies, signing and review of free trade agreements, increase in the number of cross border transactions, mergers, acquisitions, tax treaties, transfer pricing etc. have added to these complexities.

Objectives

a) Benchmarking skill sets and Delivering innovation...Keeping pace with growing complexities of businesses, cross border investments, acquisitions, trade and technological innovations, tax laws are becoming more and more complex. Globalization of economies, signing and review of free trade agreements and tax treaties coupled with more rigorous application of anti-avoidance measures by various jurisdictions, add to these complexities. Though compliance with tax laws is being simplified, at the same time cost of non-compliance is increasing. Since our professionals are competent and well prepared to take up the challenges involved in working in the borderless world, ICTA too is geared up to support them in respect of the required knowledge up-dation.

b) To gain working knowledge of the provisions of International taxation laws.

c) To acquire an analytical approach to apply the working knowledge to specific problem areas in a variety of practical situations.
Content
  • PRE-COURSE MATERIAL
  • ZIMRA Transfer Pricing Practice Notes (clone)
  • S. I. 109 of 2019 - Tax Transfer Pricing Documentation Regulations (clone)
  • (ITF 12C2) TP Return for International and Domestic TP Transactions (clone)
  • OECD TP Guidelines - Multinational Enterprises & Tax Administration - July 2017 (clone)
  • Head to Head OECD - UN Transfer Pricing Standards (clone)
  • Guidance on Transfer Pricing Documentation and Country by Country Reporting (clone)
  • Transfer Pricing comparability data developing countries (clone)
  • Transfer Pricing, Customs Duties and VAT Rules (clone)
  • Guidance on Transfer Pricing Aspects of Intangibles (clone)
  • International Cooperation in Transfer Pricing (clone)
  • Developing Capacity in BEPs and Transfer Pricing (clone)
  • Global Tax Policy Challenges After COVID-19: TP and Withholding Tax Aspects (clone)
  • United Nations Conference on Trade and Development: Taxation (clone)
  • Harvard Tax Law Journal: Source Rules & U.S International Taxation (clone)
  • Business Taxation: A Study in the Internationalization of Business Regulation (clone)
  • Commentary | Model Tax Convention on Income and on Capital (clone)
  • Model Tax Convention on Income and on Capital (clone)
  • United Nations Model Double Taxation Convention (clone)
  • OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports (clone)
  • OECD Transfer Pricing Guidelines for Multinational Enterprises & Tax Admin (clone)
  • Course Rules & Regulations
  • Welcome Note to the Post-Graduate Diploma in Applied Taxation
  • Harvard Referencing Style
  • Version 1: Harvard Referencing Techniques
  • Version 2: Harvard Referencing Techniques
  • Version 3: Harvard Referencing Techniques Quick Guide
  • COURSE MATERIAL
  • Transfer Pricing
  • Transfer Pricing Overview (clone)
  • Arms Length Principle (clone)
  • Tax Authority Reactions (clone)
  • Assignment 1
  • Intragroup Services (clone)
  • International Perspective (clone)
  • Transfer Pricing Legislation (Zimbabwe) (clone)
  • International Developments & Trends In Transfer Pricing (clone)
  • Managing International Tax Risk through effective Transfer Pricing (clone)
  • Special Issues Related to Transfer Pricing (clone)
  • Transfer Pricing Methods (clone)
  • Comparability Analysis (clone)
  • International Taxation
  • Basic Principles of International Tax Law (clone)
  • Overview of the OECD Model (clone)
  • OECD Model Tax Convention 2017 Key Tax Features 2019 Version (clone)
  • Transfer Pricing & BEPS (clone)
  • OECD/G20 Base Erosion and Profit Shifting Project (clone)
  • Background Brief inclusive Framework For BEPS Implementation (clone)
  • BEPS Frequently Asked Questions (clone)
  • Action Plan on Base Erosion and Profit Shifting (clone)
  • Country Practices & OECD Country Profiles
  • Transfer Pricing Country Profile - United Kingdom (clone)
  • Transfer Pricing Country Profile - United-States (clone)
  • Transfer Pricing Country Profile - South Africa (clone)
  • Transfer Pricing Country Profile - China (clone)
  • Transfer Pricing Country Profile - Peru (clone)
  • Transfer Pricing Country Profile - Portugal (clone)
  • Transfer Pricing Country Profile - Nigeria (clone)
  • Transfer Pricing Country Profile - Australia (clone)
  • Transfer Pricing Country Profile - Brazil (clone)
  • Transfer Pricing Country Profile - Malaysia (clone)
  • Transfer Pricing Country Profile - Panama (clone)
  • ICTA Professional Examination (A.6 International Taxation) 90d
Completion rules
  • All units must be completed
  • Leads to a certificate with a duration: Forever