Cross border taxation fundamentals

Street portrait of a young businessman holding a cup of coffee
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:

  • Determine the taxation treatment of individuals and companies in receipt of foreign income.
  • Apply the withholding tax provisions to dividends, interest and royalty payments to non-residents.
  • Explain the allocation of taxing rights provided by the UK and USA double taxation treaties.