Courses @ UNIRAZAK

International and Double Taxation

Credit

3

Level of Study

Bachelor Degree

Synopsis

This course will primarily cover two different tax principles. While the first part will deliberate on the principle of International taxation including international tax avoidance using tax haven and transfer pricing, the second part will discuss on the the concept of “Permanent establishment” and its implication on the Double Tax Agreement, the tax impact of interest and royalty payments across different tax jurisdiction of various tax treaty models.

Learning Outcomes

  • Describe international tax rules & principles and administer basic international tax assignments.
  • Advise client on cross border flow on investments taking into accounts the Double Tax Agreement between nations.
  • Analyse Permanent Establishment and taxability on interest, royalties and other payments and its impact on moneys (capital) flows across contracting states.
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