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ADIT Intensive Paper IIIB EC Option
EATICourse
February 25 2010 2
DeVere WestOne, Oxford Circus, Wi
London
Greater London
United Kingdom
750.00 GBP ( Price Per Delegate )
EATI offers courses specifically developed for students of the CIOT's International Tax Diploma. Our courses, which are intensive, classroom-based events are taught by some of the leading experts in their fields.
Description - Agenda (course of event)
Students of CIOT's Advanced Diploma in International Taxation
Dennis Weber and Ben Terra
Developed specifically to prepare students for the EC option in the paper III examination under the CIOT's international tax diploma, this course combines an intensive two-day course with a one-day refresher course prior to the exam. Your tutors are two leading experts in EC law, Dennis Weber and Ben Terra.
Day 1 Morning
* The institutional background
* Lisbon Treaty
* EC Treaty freedoms and direct taxation
o Basics- applicability/restrictions/justifications
o Person related tax allowances
o Sourced related income and costs
Day 1 Afternoon
* Capita selecta ECJ case law
* Thin capitalisation
* Tax avoidance
* Withholding taxes
* Most favoured nation/tax treaties
* Exit taxes
* Taxpayer protection
* Cross-border losses
* Juridical double taxation
Day 2 Morning
* The harmonisation of direct taxes
o Parent-subsidiary directive
o Mutual assistance (information/recovery)
o Savings directive
o
o Merger directive
* State aid and harmful tax competition
Day 2 Afternoon
* Harmonisation of indirect taxes (other than VAT)
* Harmonisation of VAT
Dennis Weber and Ben Terra