PRINCIPLES OF INTERNATIONAL TAXATION (INCOME AND CAPITAL)

  • Author: Munachiso Ogu-Jude
  • Start date : NA
  • Duration: Self Paced
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Course overview
The MOJITAX, Principles of International Taxation module is a short course for existing tax professionals and persons interested in understanding international tax rules.
It has been designed to give an insight into the objectives of domestic international tax policies and the role played by intergovernmental organisations (eg OECD & United Nations), in maintaining a predictable international tax framework.
  • Learning: Self Paced
  • Time: NA
  • Award : MOJITAX certificate of attendance, 20 Hrs CPD certificate (cpduk.co.uk) and ADIT Module 1 (exam preparation). 

ADIT/MOJITAX Blended Syllabus

The course curriculum covers topics within the syllabus of the Chartered Institute of Taxation (Advanced Diploma in International Taxation: module 1), as well as those topics which are of practical concerns to tax practitioners. At the end of the module, it is expected that each participant should have grave understanding of international taxation principles and should comfortably pass the ADIT module 1, Principles of International Taxation exam in June/December 2022.  

Interactive Learning

We offer 4 weeks of intensive studying and practice-based learning. At the beginning of each week, students are granted access to lecture notes, podcasts, practical explanations (using animated videos) and a case study.

Towards the end of the week, students are required to attend an online session with the module leader. During this session, each student will present an answer to the case study of the week. At the end of the class, the module leader will provide individual feedback as well as answer any questions of concern.  

Tutor & Admin Support

We offer live support to students via our web chat, emails and dedicated phone call service. This is to ensure that students are properly guided and receive a personalised study experience. 

Additionally, our module leaders are very friendly and available to provide student support whenever needed. Tutors provide 24 hr response to student enquiry. 

Study Guarantee

We guarantee you an exceptional experience with flexible learning paths. We will cover the relevant topics required, as well as provide practical classes to the students. 

MOJITAX students receive exceptional service at a very affordable rate. Our students are happy to recommend our services to work colleagues and partners. 

BENEFITS OF STUDYING WITH MOJITAX

Get Recognised

At the end of the training, participants are given a certificate of attendance, which has been accredited by the world’s largest and leading Continuous Professional Development body, CPD Certification Service. Students can use this as proof of continuous studying in their field of expertise as well as demonstrate their knowledge of international tax principles. 

ADIT Exam Preparation

MOJITAX is a listed course provider with the Chartered Institute of Taxation, London. Our Energy Resources short course is designed to meet the study requirements of the Chartered Institute of Taxation’s ADIT: Module 3.04. Since 2019, we have actively supported students from different countries and continents. Our success rate is exceptional, with our June 2021 pass rate at 100%. 

Join an International Network

Because of our growing popularity, we have students from several countries (Eg, Zambia, South Africa, India, United Kingdom, Cyprus, United Arab Emirates, Malta, Bahrain). We encourage our students to network, and we have recently introduced the MOJITAX LinkedIn network for shared ideas and opportunities. This is a closed group of MOJITAX students and affiliates. 

Course Outline

Week 1

Introduction to International Taxation Principles
  • Tax vs Taxation
  • Bilateral Double Tax Convention
  • Limitation to domestic tax systems
  • Public international taxation: Principle versus Policy 
  • Methods of relief
  • History & Sources of International tax  rules
  • Related topics: Human rights, Indirect taxes, cross-border mergers, estate, and gift taxation

Week 2

International Taxation of Individuals
  • Double Tax Treaty: Scope & definitions
  • Employment income
  • Self-employed persons
  • Directors’ fees 
  • Entertainers and Sportspersons
  • Pensions
  • Government services
  • Students

Week 3

International Taxation of Legal Persons
  • Business Profits (with or without a Permanent Establishment)
  • Shipping and air transport profits 
  • Associated enterprises – Transfer Pricing 
  • Investment income and gains
  • Limitation of benefits
  • Methods of eliminating double taxation 

Week 4

Trends and Digital Taxation
  • The digital business and its challenges – brief history)
  • BEPS Pillar 1 
  • Digital Services Tax 
  • Tax treaties and the impact of Covid-19  
  • 2 Pillars 
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