International Tax: Introduction Series
Duration: 0.3 hour
Price: R0.00
OUTCOMES OF STUDY UNIT After studying this study unit, you should be able to: ✓ Understand how double taxation arises. ✓ Understand what mechanisms could be imposed to address double taxation.
OUTCOMES OF STUDY UNIT After studying this study unit, you should be able to: ✓ Understand the basic principles related to the working of a tax treaty. ✓ Understand when a tax treaty should be considered and might be applicable. ✓ Interpret and apply the principles of a tax treaty to a given scenario.
OUTCOMES OF STUDY UNIT After studying this study unit, you should be able to: ✓ Understand what is meant by transfer pricing. ✓ Understand how the primary and secondary adjustments should be made. ✓ Understand w hat is meant by thin capitalisation.