Blue Course - International Taxation Principles & Planning

22-26 November 2010
Mexico City, Mexico

This course is an introduction to international tax, including forms of doing business, tax treaties, double tax relief, repatriation of profits, withholding tax, holding companies, controlled foreign corporations, thin capitalisation, transfer pricing and tax planning. The emphasis is on practical international tax and includes specific practical examples and real life case studies.
The course is focused on international tax principles, and how they affect international business operations and tax planning. The case studies are focused on understanding the key concepts in international tax, and learning to identify the key issues for tax planning.

The Course can be attended for the week, or you can enrol for one of two phases:

Phase One - Principles of International Taxation (Days one and two). This reviews various kinds of taxes and taxpayers including branches, trusts, hybrid entities and takes a thorough look at residency and source. This includes various case studies.
Phase Two - International Tax Treaties and Selected International Tax Topics (Days three to five). This includes: thin capitalisation, CFC, EU Parent-Subsidiary Directive, a day on tax treaties, EU taxation, transfer pricing, and anti-avoidance. This includes various case studies.