International Taxation

This DIXONTECH course provides a deep exploration of international taxation principles, global tax planning, and compliance frameworks that govern cross border transactions. Participants will gain practical insights into transfer pricing, double taxation treaties, tax avoidance measures, and BEPS (Base Erosion and Profit Shifting) initiatives. The training aligns with global OECD and UN standards, preparing professionals to handle complex international tax issues with confidence and strategic perspective.

TRAINING TOPICS

• Principles of international taxation and tax treaties
• Residence, source rules, and permanent establishment
• Transfer pricing and intercompany transactions
• Tax avoidance, evasion, and BEPS framework
• International tax compliance and reporting standards

BY THE END OF THIS TRAINING COURSE, DELEGATES WILL BE ABLE TO

•   Interpret key international tax principles and rules
•   Analyze double taxation agreements (DTAs) effectively
•   Apply OECD and UN model tax conventions
•   Identify and mitigate cross border tax risks
•   Design tax efficient international structures
•   Manage compliance with BEPS and global regulations
•   Advise on international tax planning strategies

TRAINING IS TAILORED TO

•   Tax managers and consultants
•   Finance and accounting professionals
•   Corporate tax and compliance officers
•   Auditors and financial controllers
•   Legal advisors and business analysts
•   Professionals in multinational organizations

TRAINING METHODOLOGY

The program uses interactive lectures, real world tax case studies, treaty interpretation exercises, and scenario based discussions. Participants will analyze real multinational structures, assess tax implications under various treaties, and design efficient tax planning strategies. This practical and analytical approach ensures immediate workplace application and policy level understanding.

DAY 1

INTRODUCTION TO INTERNATIONAL TAXATION PRINCIPLES

•   Fundamentals of international taxation systems
•   Source vs. residence based taxation principles
•   Double taxation: concepts and implications
•   Global tax coordination and policy frameworks
•   Overview of OECD and UN model conventions
•   Role of international tax organizations
•   Case study: cross border income taxation

DAY 2

DOUBLE TAXATION AGREEMENTS AND TREATY INTERPRETATION

•   Structure and purpose of double taxation treaties
•   Methods for elimination of double taxation
•   Allocation of taxing rights under DTAs
•   OECD vs. UN model treaty differences
•   Interpretation of key treaty articles (5–23)
•   Treaty overrides and domestic law conflicts
•   Practical case: analyzing a DTA application

DAY 3

TRANSFER PRICING AND INTERCOMPANY TRANSACTIONS

•   Methods of transfer pricing determination
•   Documentation and compliance requirements
•   Intangible property and intra group services
•   Dispute resolution and advance pricing agreements
•   Case study: designing a transfer pricing policy

DAY 4

BEPS, TAX AVOIDANCE, AND GLOBAL COMPLIANCE

•   Introduction to Base Erosion and Profit Shifting
•   BEPS action plans and OECD implementation
•   Controlled foreign company (CFC) regulations
•   Thin capitalization and hybrid mismatch rules
•   Tax avoidance vs. tax evasion distinctions
•   Global minimum tax (Pillar Two) implications
•   Group discussion: corporate tax ethics and reputation

DAY 5

STRATEGIC TAX PLANNING AND FUTURE TRENDS

•   Designing international tax efficient structures
• Tax considerations in mergers and acquisitions
• Digital economy taxation and e commerce challenges
• Exchange of information and transparency (CRS, FATCA)
• Tax dispute prevention and resolution mechanisms
• Future developments in global tax governance
• Workshop: building an international tax strategy framework