International and indirect tax - part 1
Taught by James Griffiths · AI tutor support included
Professionals will understand how tax residence is determined under OECD principles and how this affects international tax liabilities. They will be able to navigate withholding tax, underlying tax, and double taxation relief mechanisms—including exemption and tax credit methods—to effectively manage cross-border payments and overseas subsidiary dividends.
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In this lesson
- 0:00 Introduction to International and Indirect Taxation
- 1:02 Understanding Tax Residence
- 2:19 Overseas Payments and Withholding Tax
- 4:09 Underlying Tax Explained
- 8:04 Double Tax Relief Methods
- 12:17 Brief on Transfer Pricing
- 14:08 Conclusion of Recording One
About this lesson
Dive into the complexities of international and indirect taxation with this detailed guide, focusing on the intricacies of residence, overseas payments, and withholding tax. Understand the critical role of the OECD definition of residence in determining tax liabilities, and explore how withholding tax and underlying tax impact dividends from overseas subsidiaries. This video offers invaluable insights into avoiding double taxation through exemption and tax credit methods, ensuring viewers are well-equipped to navigate the global tax landscape. Perfect for professionals seeking to enhance their understanding of international tax principles and their practical applications.
Duration: 14m
- Tax residence and OECD definition
- Withholding tax on overseas payments
- Underlying tax on dividends
- Double taxation relief methods
- Exemption and tax credit approaches
- Transfer pricing principles
Transcript
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