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Lesson details

INTERNATIONAL TAXATION
2018-2019	EnIESEG School of Management ( IÉSEG )
Class code :	1819-IÉSEG-M1S2-ACC-MA-EE50UE	ACCOUNTING / AUDIT / CONTROL

Level	Year	Period	Language of instruction
Master	1	S2	EnEnglish

Academic responsibility	A.BELDI
Lecturer(s)	Ramesh VAITY

IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS
IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS

Prerequisites

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.

Learning outcomes

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.

Course description

• 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