Cross border tax integrity fundamentals
Issued by
The Tax Institute
The earner has demonstrated an understanding of a number of the integrity provisions applying to cross-border transactions. Earners examine the attribution regimes which seek to tax foreign-sourced income of non-residents to a resident taxpayer in certain circumstances and cover two regimes that deal with international profit shifting, to stop cross-border transactions that artificially shift profits from a high-tax country to a low-tax country.
- Type Certification
- Time Hours
- Cost Paid
Skills
- Attribution Interest
- Attribution Regime
- Controlled Foreign Companies
- Cross Border Tax Integrity Fundamentals
- Tax Transfer Pricing
- Thin Capitalisation
- Transferor Trusts
- Transfer Pricing
Earning Criteria
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Apply the attribution rules in non-complex scenarios.
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Apply the thin capitalisation provisions in non-complex scenarios.
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Apply the transfer pricing provisions in non-complex scenarios.
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Earners complete 10 hours of online, self-paced, interactive learning, incorporating interactive examples, knowledge checks, case studies and a comprehensive activity.
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Successful completion of an online, multiple choice assessment.