Laws are an essential part of the lives of individuals and communities, affecting all aspects of daily life, from business transactions to family and personal relationships. Although the law may seem complicated or distant from the concerns of many, understanding its basic principles can have a significant positive impact on improving our professional and personal lives.

In a world where economic interactions between countries are increasing, international tax laws have become of critical importance. Cross-border transactions, whether they are investment, commercial, or financial, require a precise understanding of international tax systems and how they affect individuals, companies, and governments. This course aims to provide participants with a comprehensive understanding of international tax laws, including income tax, corporate taxes, transfer taxes, and how different tax systems interact through international agreements to avoid double taxation. The course will also focus on the latest developments in international tax laws and their impact on global business transactions.

Who should attend?

• ·       Tax specialists.
• ·       Financial advisors and accountants specializing in international taxes.
• ·       Financial managers and executives in multinational corporations.
• ·       Employees in governmental institutions overseeing or regulating taxes.
• ·       Entrepreneurs operating across borders or looking to expand internationally.
• ·       Students and graduates in law, accounting, or economics wishing to specialize in international tax laws.

Knowledge and Benefits:

After completing the program, participants will be able to master the following:

• ·       Understand international tax systems and how they impact cross-border transactions.
• ·       Distinguish between local and international taxes and how to avoid double taxation.
• ·       Analyze the legal effects of international tax agreements, including Double Taxation Avoidance Agreements (DTAs).
• ·       Comprehend the legal frameworks surrounding corporate taxes for multinational companies.
• ·       Understand how corporate profits are allocated between different countries and how they are taxed.
• ·       Acquire skills to deal with tax evasion issues and investigations related to cross-border taxes.
• ·       Familiarize with recent developments in international taxes, such as digital economy taxes and environmental taxes.

·       Introduction to International Tax Laws:

o   Definition of international taxes and their importance in the global economy.

o   The history of international tax evolution and its impact on economic growth.

o   The difference between local and international taxes.

o   The benefits and challenges associated with international tax systems.

·       Double Taxation and How to Avoid It:

o   The concept of double taxation and its types (international double taxation, local double taxation).

o   The negative effects of double taxation on companies and individuals.

o   How to avoid double taxation through bilateral tax agreements (DTA).

o   The role of the Organisation for Economic Co-operation and Development (OECD) in developing international standards to avoid double taxation.

o   Practices and procedures followed by countries to reduce double taxation.

·       Double Taxation Avoidance Agreements (DTA):

o   Introduction to bilateral agreements to avoid double taxation.

o   The role of DTAs in allocating tax rights between countries.

o   Key provisions in DTAs (tax rights, tax exemptions, tax rates).

o   Examples of DTAs between various countries.

o   How to apply DTAs in international business transactions.

·       Taxes on Multinational Corporations:

o   Taxes on profits of multinational companies.

o   How to allocate revenues and profits between different countries.

o   The "fair distribution" agreement to allocate profits between parent companies and subsidiaries.

o   Tax challenges faced by multinational companies.

o   Policies and tools for combating tax evasion by multinational companies.

·       Tax Evasion and Cross-Border Investigations:

o   Tax evasion and its types in the international context.

o   Methods of combating tax evasion at the international level.

o   Local and international laws to fight tax evasion.

o   The role of cooperation between countries in detecting tax evasion.

o   Cross-border tax investigations and available investigation tools.

·       Taxes on the Digital Economy:

o   Tax challenges faced by the global digital economy.

o   How countries impose taxes on cross-border digital companies.

o   The role of OECD in addressing digital tax issues.

o   OECD proposals to update international tax laws in light of technological developments.

o   Case studies on taxing major tech companies.

·       Environmental Taxes and Future Trends:

o   The modern concept of environmental taxes in the global economy.

o   Types of environmental taxes (carbon tax, taxes on natural resources, etc.).

o   How to integrate environmental taxes into international tax systems.

o   Future trends in international taxes in the context of environmental changes.

·       Tax Compliance in International Transactions:

o   Principles of tax compliance in international transactions.

o   International standards for multinational companies' tax compliance.

o   Tools and techniques for tax compliance for individuals and companies in international contexts.

o   The role of auditors and consultants in ensuring tax compliance.

o   Legal implications of non-compliance with taxes in international transactions.