The British Academy for Training and Development offers this training program in International Tax Laws, designed to provide participants with an in-depth understanding of the legal and regulatory framework governing cross-border tax systems. In a world rapidly moving towards economic integration and globalization, international taxation has become a fundamental tool for organizing financial relations between countries and ensuring tax justice for both investors and citizens.

This program focuses on analyzing the core principles of international tax law, explaining the mechanisms of bilateral and multilateral tax treaties, and providing a clear perspective on the challenges faced by states and businesses, such as double taxation, tax evasion, and complex tax planning. It also reviews recent developments in global tax policy and the role of international organizations, especially the OECD, in shaping new standards and initiatives in this field.

Who should attend?

• Accountants and financial auditors working in multinational corporations.

• Legal advisors and tax specialists.

• Financial managers and tax planners in regional and international institutions.

• Academics and researchers interested in tax systems and international fiscal policy.

Knowledge and Benefits:

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

• Enable participants to understand the basic rules governing international taxation.

• Analyze the impact of tax treaties on cross-border capital flows and investments.

• Interpret tax treaty provisions and understand their practical applications in different contexts.

• Distinguish between legitimate double taxation and illegal tax evasion, and identify appropriate solutions.

• Develop analytical skills to evaluate tax planning strategies in multinational companies.

• Principles and Foundations of International Taxation

  • General definition of international taxation and the reasons behind its emergence.

  • Types of taxes in the international context: direct and indirect.

  • Tax sovereignty and the limits of intervention between national and international systems.

• Tax Systems Around the World

  • The difference between territorial and global tax systems.

  • Key characteristics of tax systems in advanced and emerging economies.

  • The impact of economic blocs and globalization on tax policies.

• Bilateral Tax Treaties

  • The role of bilateral treaties in regulating tax relations between countries.

  • Allocation of taxing rights between the residence state and the source state.

  • Major international models applied (e.g., OECD model and UN model).

• Multilateral Treaties and Their Impact

  • The development and objectives of multilateral treaties in unifying tax rules.

  • The role of international organizations in developing legal frameworks for taxation.

  • Challenges faced in implementing multilateral treaties in practice.

• Concepts of Double Taxation

  • Legal and economic definition of double taxation.

  • Negative effects of double taxation on investment and international trade.

  • Practical examples illustrating forms of double taxation.

• Mechanisms for Reducing Double Taxation

  • Methods of tax exemption and mutual tax credit.

  • The role of treaties in preventing double taxation and providing legal protection.

  • How to apply treaty provisions when national laws conflict.

• Distinguishing Between Tax Evasion and Tax Planning

  • Tax evasion: its types, methods, and legal risks.

  • Tax planning: its tools and ethical and legal boundaries.

  • International standards for evaluating the legitimacy of tax practices.

• Practices of Multinational Corporations

  • Use of transfer pricing as a tool for tax avoidance.

  • Tax havens and their impact on the international economy.

  • International policies aimed at reducing corporate tax evasion.

• Global Tax Reforms

  • The BEPS initiative: its goals, pillars, and the extent of countries’ commitment.

  • Imposing a global minimum tax on large corporate profits.

  • Major policy shifts in the era of the digital economy.

• Future Trends in Tax Policy

  • Taxation of electronic services and digital companies.

  • Technical and legal challenges to imposing fair taxes in the digital world.

  • The importance of international coordination in forming sustainable tax policies.