Taxation has become a critical concern for businesses worldwide, whether based in the U.S. or abroad. The regulations are designed to establish broad principles and guidelines that help corporate taxpayers determine the most effective methods for managing their taxes.
This Energy training course will address key aspects of international taxation, focusing on cross-border tax optimization, international transfer pricing, tax treaties, and anti-abuse regulations. The course content will be regularly updated to reflect the latest developments in international tax law.
The International Taxation Law training course will cover:
- Double Taxation Avoidance Agreements
- The Arm’s Length Principle
- Transfer Pricing Methods
- Resolving Tax Disputes
- OECD’s BEPS (Base Erosion and Profit Shifting) Guidelines
Upon completion of this International Taxation Law training course, participants will be able to:
- Comprehend the interplay between various tax laws and their impacts.
- Recognize the significance of key legal policy issues and best practices for addressing them.
- Evaluate domestic tax laws in comparison to international standards.
- Identify effective legal design strategies.
- Understand the importance of the BEPS (Base Erosion and Profit Shifting) action plan.
This Energy training course will utilize a variety of proven adult learning techniques to ensure maximum understanding, comprehension and retention of the information presented. This includes case studies relevant to your organization, discussion, group work and interactive exercises and videos. These are designed to ensure delegates leave with transferable skills as well as up-to-date knowledge of international policies and procedures of transfer pricing.
Your organization will benefit from:
- Enhanced ability to make informed financial decisions.
- Establishing clearer guidelines for tax compliance and transfer pricing.
- Strengthened compliance with BEPS regulations.
- Upskilling the Taxation Department.
- Gaining a better understanding of how to select the most suitable transfer pricing methods for your organization.
- Cultivating a stronger international taxation culture by sharing knowledge and expertise.
Participants will gain several benefits from attending this International Taxation Law training course, such as:
- Enhancing your tax compliance expertise.
- Staying updated on the latest developments in International Taxation Frameworks.
- Making more informed and effective tax optimization decisions.
- Increasing your value and ability to contribute meaningfully to your organization's objectives.
- Gaining a deeper understanding of the complexities involved in transfer pricing documentation.
This Energy training course will not only be of benefit to planning team members, but it will also provide useful insights and tools for other professionals in related fields, in particular, the course will greatly benefit:
- Financial Accounting Team Members
- Legal and Regulatory Compliance Staff
- Finance Managers
- Investment Analysts and Acquisition Team Members
- Risk Managers
Day One: Introducing the international legal framework
- The international tax environment
- The arm’s length principle
- The features of domestic transfer pricing regimes
- The importance of tax treaties (OECD and UN Models- Art. 9 and 25)
- The importance of the OECD Transfer Pricing Guidelines
Day Two: Tax Treaties
- Introducing the BEPS
- Practical Tax Treaty Application Post-BEPS
- OECD BEPS Action 15 on Multilateral Instrument (MLI)
- Beneficial Ownership Status
- Treaty of anti-abuse rules and corporate tax structuring
Day Three: Corporate Tax and International Transfer Pricing
- The significance of intra-group relations
- The importance of transfer pricing to states
- The importance of transfer pricing to MNE Groups
- The arm length principles
Day Four: Understanding International Transfer pricing methods
- The Comparable uncontrolled price (CUP) method
- The Resale price method (RPM)
- The Cost-plus method
- The Transactional net margin method (TNMM)
- The Profit split method (PSM)
- The Commodity rule
Day Five: Transfer pricing Documentation and dispute resolution
- Purpose of transfer pricing documentation
- OECD Guidance (OECD Transfer Pricing Guidelines: Chapter V)
- Compliance issues
- Effective dispute resolution under tax treaties (BEPS Action 14)
- Case studies and examples
