International Tax

Overview

2024 will see further work on implementation of parts of the BEPs 2.0 programme and the G7/G20 Tax Agreement on Corporate Tax. In particular, the implementation of Pillar 2 of the OECD recommendations will see the introduction of an effective 15% global floor for corporate tax.The UK is amongst a number of countries implementing Pillar 2 in domestic legislation by 31 December 2023. We look at the detail of the legislation.

Who is this for?

Partners, senior managers, managers, and other staff who have clients with interests across national boundaries.

What will you learn?

The course starts by looking at the principles of International Tax and in particular the principles set out by the OECD and how these are implemented by different countries, particularly the UK.

The course then looks at the most recent developments which are due to take affect from 31 December 2023.

The course will include the following developments: -

• Transfer Pricing developments
• The new minimum corporate tax rules
• Taxation of companies based on consumer infrastructure
• International investigations
• Hybrid developments
• Double Tax Treaty changes
• Permanent Establishment definitions
• Case law developments

2024 is likely to be a year of radical change for International Tax.

Other related courses

Transfer Pricing Module 1 – Fundamentals

Transfer Pricing Module 2 - Planning & Control

Transfer Pricing Module 3 - Operational Effectiveness