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Cross border tax integrity fundamentals
Unit details
Level: Advanced
Estimated learning duration: 10 hours
CPD: 10 hours
Assessment: 20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.
Assumed knowledge: It is recommended learners have a thorough understanding of the Taxation of income and Income tax deductions as well as an understanding of the concepts of residence and source before undertaking this unit.
Learning outcomes:
- Apply the attribution rules in non-complex scenarios.
- Apply the thin capitalisation provisions in non-complex scenarios.
- Apply the transfer pricing provisions in non-complex scenarios.