Ce cours apparaît dans les formations suivantes :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS
• IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS

Pré requis

This is an introductory-level course. It's better but not mandatory that the participants should have a very basic knowledge of corporate taxation rules as well as some accounting skills.

Objectifs du cours

At the end of the course, the student should be able to :
deal with the essentials of international taxation and understand the regular issues encounter by tax practionners related to cross-border taxation, to develop a comprehensive understanding of the underlying principles, to get an overview of basic tax planning structures used by Companies and to get an insight into the application of the most common anti-avoidance provisions.

Contenu du cours

• Introduction, OECD model tax convention
• Double tax relief methods
• Residence
• Permanent establishment concept
• Profits of an enterprise
• Employment income
• Passive income
• Non-discrimination and triangular cases
• Basic tax planning schemes
• Anti-avoidance rules
• Introduction to transfer pricing
• Intra-group services
• Case studies

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Coaching
• Interactive class
• Presentation
• Project work
• Research
• Tutorial

Évaluation

Active participation from the students
1 mid level exam
Final exam/case study

Bibliographie

• Miller, A. and Oats, L. Principles of International Taxation (Bloomsbury Professional, 3rd edition, 2012) [ISBN: 9781847668790]. -

  Contents catered to ADIT syllabus.
  Available from Bloomsbury Professional:
  www.bloomsburyprofessional.com
  Or available from Amazon:
  www.amazon.co.uk

• Bruno Gouthière, Les impôts dans les affaires internationales, Editions Francis Lefebvre -

• Daniel Gutman, Précis de Fiscalité internationale, PUF -

Ressources internet

• Navis fiscal

• International tax review

• IBFD

• impots.gouv.fr

• Supporting documentation and pdf reviews could be provided to students