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Module 1 - Principles of International Taxation (ADIT)
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ADIT - Advanced Diploma in International Taxation

Module 1 - Principles of International Taxation (ADIT)

Module 1 - Principles of International Taxation (ADIT)

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Tamuka Maziriri
Tamuka Maziriri
Module 1 - Principles of International Taxation (ADIT)
This Course Includes:
  • 33m
  • 33 Lectures
  • 33 Downloadable Assets
  • Full Lifetime Access
  • Access On Mobile And Tv
At Just Price Of $399.00
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Overview

What will students learn in your course?
  • Principles of International Taxation
What are the requirements or prerequisites for taking your course?
  • One should be registered by ADIT as a student
Who is the course for?
  • ADIT Registered Students
Description
Course Tags
Jurisdiction to tax, including limits to tax jurisdiction arising from public international law, and crossborder enforcement of taxes

Course Content

  • 5 Sections
  • 33 Lectures
  • 33m Total Length
Section 1
Basic principles of international taxation

Basic principles of international taxation

Time 28m
Lectures 28
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Jurisdiction to tax, including limits to tax jurisdiction arising from public international law, and crossborder enforcement of taxes
0:01:00
Definition and classification of taxes
0:01:00
Federal systems and local-level taxes
0:01:00
Concepts of source and situs; use of residence, domicile and citizenship as connecting factors
0:01:00
State practice in determining residence of individuals and corporations
0:01:00
Implications of the use of citizenship as a connecting factor (especially particular issues for US citizens)
0:01:00
State practice in determining the source of income and gains
0:01:00
Tax issues arising from a change of residence/citizenship
0:01:00
Causes of international double taxation: Conflicts of residence and source
0:01:00
Causes of international double taxation - Conflicting definitions of connecting factors
0:01:00
Other causes of international double taxation (including particular issues for using citizenship as a connecting factor for taxation)
0:01:00
Methods of relief from international double taxation: Relief by credit – including indirect/underlying credit and tax sparing credit
0:01:00
Relief by exemption – including participation exemption
0:01:00
Practical difficulties in applying relief by credit and relief by exemption
0:01:00
Relief by exemption and relief by credit compared: capital import neutrality vs. capital export neutrality
0:01:00
Other methods of relief from international double taxation – relief by deduction of foreign tax; relief by deferral
0:01:00
Private international law and tax: Recognition of foreign legal entities
0:01:00
Characterisation of entities as transparent or opaque – state practice
0:01:00
The issue of qualification and international tax
0:01:00
The history of international tax law
0:01:00
Work under the League of Nations
0:01:00
The history of international tax law: Work of the G20 and OECD
0:01:00
Work of the UN Group of Experts
0:01:00
EU law and double taxation conventions
0:01:00
European Union law and international tax
0:01:00
The International Covenant on Civil and Political Rights
0:01:00
State responsibility in international tax – the development of the concept of harmful tax competition
0:01:00
Methods of elimination of double taxation – Articles 23A and 23B, OECD MTC
0:01:00
Section 2
Double taxation conventions (DTCs), focusing on the current version of the OECD

Double taxation conventions (DTCs), focusing on the current version of the OECD Model Tax Convention (MTC)

Time 01m
Lectures 1
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Section 3
Transfer pricing and restrictions on interest deductibility

Transfer pricing and restrictions on interest deductibility

Time 01m
Lectures 1
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Section 4
International tax avoidance

International tax avoidance

Time 01m
Lectures 1
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Section 5
Miscellaneous topics

Miscellaneous topics

Time 02m
Lectures 2
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About Tutor

Tamuka Maziriri

Tamuka Maziriri

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Courses 13
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Biography

My name is Dr Tamuka Maziriri, and I am a passionate and dedicated tutor. With 25 years of experience in the field of education, I have had the privilege of helping students unlock their true potential and achieve academic success. Allow me to share my journey, experiences, and teaching philosophy that have shaped me into the tutor I am today.

From a young age, I had a thirst for knowledge and a natural inclination to help others. As a student, I excelled academically and quickly realized that my true calling was in the field of education. This realization sparked my desire to become a tutor and make a positive impact on the lives of students.

My teaching philosophy revolves around the belief that every student has the potential to succeed. I strive to create a nurturing and inclusive learning environment that fosters growth, encourages curiosity, and promotes critical thinking. I tailor my teaching methods to suit each student's learning style, ensuring that they grasp concepts effectively and develop a love for learning.

Throughout my career, I have witnessed the transformative power of education. Seeing my students overcome challenges, gain confidence, and achieve their academic goals fills me with immense joy and fulfillment.

Being a tutor is not just a profession for me; it is a passion that drives me every day. I am grateful for the opportunity to make a positive impact on the lives of students, helping them navigate the educational landscape with confidence and excellence. If you choose me as your tutor, I will be dedicated to your success and committed to providing a personalized learning experience tailored to your needs. Together, we will embark on a journey of knowledge and unlock your full potential.

Thank you for taking the time to read my autobiography. I am excited about the chance to collaborate with you and support you on your academic path.

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