International Tax Planning – Advanced

Course Level

Specialist

Delegates

This course will benefit accountants, lawyers and bankers working with companies, who are familiar with the international aspects of UK tax but wish to expand their knowledge of international tax planning techniques for cross border activities. Delegates will take away a set of papers that will serve as an invaluable practical reference point for their everyday work in international tax planning.

Course content

This course will benefit accountants, lawyers and bankers working with companies, who are familiar with the international aspects of UK tax but wish to expand their knowledge of international tax planning techniques for cross border activities. Illustrated with case studies, the course will be based on the real-life experience of the Octave Ltd group, which expands from its UK base by gradual stages to become an international organisation with subsidiaries across the world. Numerous examples will illustrate the necessity of coordinating the UK and foreign aspects of cross border planning so as to achieve the best tax result in both jurisdictions. As a result, constant reference will be made to specific tax features in major foreign jurisdictions in an international tax world that changes almost daily across the globe.

The course will consider the recent OECD Action Plan on Base Erosion and Profit Shifting ('BEPS') which makes it imperative for tax and financial advisers to review their clients' and companies' international tax structures in the light of a new era in international tax planning.

The course will assume familiarity with the international aspects of UK corporate tax including Corporate Residence, Controlled Foreign Companies, Tax Treaties, Double Tax Relief and Anti-arbitrage rules. These will be recapped briefly at the start of the course.

Learning outcomes include a greater understanding of:

• Unique tax features in selected countries
• The use of tax treaties
• The impact of EU law
• Entity classification and hybrids
• International anti-avoidance
• Cross border planning including:
  • Trading with, and in, the UK
  • Avoiding a taxable presence abroad
  • Foreign representative office
  • Foreign permanent establishments, partnerships and joint ventures
  • Incorporating, capitalising and licensing foreign subsidiaries, including favourable financing and licensing jurisdictions
  • Forex
  • Reorganisations, mergers and restructurings
  • Foreign acquisitions
  • Holding vehicles
  • Repatriating profits
  • Exit strategies
  
  

  "A CPD certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."

  
  

  Course Dates

  Location	Dates	Time	Availability
  London	04 Sep 2020	9:30 AM - 5:00 PM	Spaces	Book Now
  London	11 Nov 2020	9:30 AM - 5:00 PM	Spaces	Book Now