Cross border tax integrity fundamentals

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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.