Double Taxation Treaties
How taxing rights are allocated between countries, and applying treaties to payments abroad.
Course contents
- 1What double taxation is
- 2Residence and permanent establishment
- 3Allocating taxing rights by type of income
- 4Methods of relief
- 5Applying a treaty to payments abroad
What you gain from the course
You can apply a double tax treaty to a transaction with a foreign party and work out the tax due.
Other courses in the same track
Specialised topics
The Simplified Tax Regime for Small and Micro Enterprises
Eligibility for the simplified regime, how the tax is calculated, and the business’s obligations.
Transfer Pricing and Related Parties
The arm’s-length principle, pricing methods, and transfer pricing documentation.
Tax for E-Commerce, Content Creators and Freelancers
Tax registration, the taxes due, and returns for digital businesses and freelancers.
Tax Treatment of Contracting Companies
Income tax, VAT and withholding in contracting agreements.
Tax Treatment of Hospitals and Medical Facilities
Taxable and exempt services, income tax, and invoicing requirements in medical facilities.
Tax Incentives and Exemptions under the Investment Law and Free Zones
The incentives available to investment projects, and the tax treatment of free zones.