Professional Certificate in Principles of International Taxation


Date: Jan 25, 2023 - Jun 30, 2023

Application fee: R1,950.00

Once-off: R16,950.00

Lecturer: Martie Foster
CA(SA), HDip (Tax Law) [UJ], MCom in Taxation (International Tax) [UCT]

As the world becomes increasingly dominated by international trade and commerce, the role of the tax practitioner is no longer limited to a domestic tax perspective or view. A growing freedom for employees to work remotely across the globe, crypto-assets and offshore investments has resulted in the need for all tax practitioners to assist clients with international tax principles and rules.

Please see full course payment breakdown below.

Overview

As the world becomes increasingly dominated by international trade and commerce, the role of the tax practitioner is no longer limited to a domestic tax perspective or view. A growing freedom for employees to work remotely across the globe, crypto-assets and offshore investments has resulted in the need for all tax practitioners to assist clients with international tax principles and rules.

This professional certificate provides students with the required breadth of knowledge, skills and understanding of international tax principles and practices. The course curriculum is based on the OECD model convention and covers the fundamentals relating to key international tax principles and practices, with particular emphasis on residence, treaty interpretation, transfer pricing and thin capitalisation, the work of the OECD, and international tax avoidance.

This professional certificate is aimed at tax practitioners who wish to be able to manage cross-border transactions effectively and retain their competitive edge through the inclusion of international taxation services or offerings.


Mode of delivery

Online and flexible learning.


Effort and duration

Duration: Six months.

Weekly effort: Four to six hours per week.


What you will learn in this course

This course will cover the following modules and topics:

  • Basic principles of international tax law and principles.
  • Double taxation conventions (DTCs), focusing on the Organisation for Economic Co-operation and Development (OECD) model tax convention.
  • Transfer pricing and thin capitalisation rules.
  • International tax avoidance, including South African anti-avoidance legislation and cases, money laundering and tax havens.
  • Miscellaneous topics (indirect taxes, cross-border mergers, and estate duty and donations tax in the context of international tax).

The curriculum detail matches the syllabus of the Advanced Diploma in International Tax (ADIT) offered by the Chartered Institute of Taxation (CIOT) in the UK and prepares students to successfully complete the first compulsory module of the ADIT.


This programme is for you if:

  • You are a tax practitioner with domestic tax knowledge seeking a comprehensive and practical understanding of international tax.
  • You are an in-house tax practitioner of an enterprise and need to build your confidence, skills, and competencies to identify and apply international tax principles in your environment.
  • You are a finance professional working with multinational corporations.
  • You are a tax advisor/lawyer seeking to stay abreast of the ever-changing world of international taxation.

Admission requirements

Open to individuals currently working within taxation, finance, or tax law. An NQF 6 qualification in taxation, law or accounting is recommended.


Outcomes

After successful completion of this programme, you should be able to:

  • Determine whether a taxpayer is a South African tax resident or not, considering all local residency rules and international agreements or considerations.
  • Assess the tax implications of a taxpayer based on their resident status as well as double tax agreements.
  • Identify cross-border transactions as well as the related tax effects after taking any double tax agreements into account.
  • Provide tax advice related to a taxpayer’s residency, double tax agreements as well as cross-border transactions.
  • Evaluate the effect of transfer pricing on various international transactions.
  • Differentiate between tax planning, tax avoidance and tax evasion on an international tax level.
  • Identify and apply local and international anti-tax avoidance measures.

Accreditation

This course is presented as a SLP by The Tax Faculty (TTF) and approved by the Chartered Institute of Taxation as a preparation course for the ADIT examination for Principles of International Taxation. TTF is recognised as a continuous professional development (CPD) provider by controlling bodies accredited in terms of the Tax Administration Act, 2011 (Act No 28 of 2011), and holds accreditation with the Quality Council for Trades and Occupations (QCTO) as a skills development partner (SDP) under the Skills Development Act, 1998 (Act No 97 of 1998).


Assessment and award of certificate

Students are assessed via a number of formative and summative assessments. Successful learners will receive a SLP certificate issued by The Tax Faculty. This SLP certificate is non-credit bearing, however, students may elect to register for this standalone examination via the Advanced Diploma in International Tax, offered in partnership with the Chartered Institute of Taxation. In addition, this just-in-time learning programme also qualifies for verifiable CPD.


Student support and online campus

The academic and practical skills component of the qualification is delivered on The Tax Faculty's online iLearnTax Campus.

This will be your virtual campus for the duration of the programme. The course is presented as micro-learning videos, study guides, practice quizzes, discussion forums, practical case studies, assignment briefs and guided presentations on how to master case studies and assignments. Academic lecturers are available on the Q&A portal as they would be in a classroom.

At the beginning of each semester, you'll be presented with the course content plan, a study plan and important assignment dates which are set out at manageable deadlines. This will help you study at your own pace.

In addition, you will be allocated a course consultant who will help you navigate the online campus, support you with your weekly participation and deadlines, and will be able to answer any administrative queries you may have.


Flexible payment options

Payment option 1: Once-off payment

R16 950.00 (incl. VAT).

Payment option 2: Debit order

Application fee (non-refundable): R1 950.00 (incl. VAT).

Six instalments: R2 750.00 per month (incl. VAT).
Total: R18 450.00 (incl. VAT).

This fee excludes any external exams via SAIT or ADIT.

* First debit order will be collected on course start date. Remaining debit orders will be collected on the first day of each month.


Payments and cancellations

  • All required minimum payments must be made by direct EFT or by credit card before the commencement of a course. The once-off payment is required to be paid before the course start date, as well as the application fee of learners on a debit order plan (the first debit order is also required on the start date of the course).
  • Kindly note that should debit order payment terms not be adhered to; legal action will be taken and access to the online learning platform suspended.
  • Proof of payment may also be requested before access to the iLearn platform will be communicated, should your payment not reflect on The Tax Faculty’s bank account.
  • Only written notice of cancellation will be accepted.

Conditions

For all short learning programmes (SLPs) with a seven-month or less rollout period, the following will apply:

  • If the cancellation is requested more than 10 working days prior to the course start date, no cancellation fee will be applicable.
  • If the cancellation occurs less than 10 working days prior to the course start date, a 100% cancellation fee will be applicable.
  • Students who register for a course and fail to attend will be held liable for the full course fee.
  • The course application fee is non-refundable.
  • The Tax Faculty’s liability in the case of a course being cancelled will be limited to a refund of the course fee.
  • Students who have failed to successfully complete the course, and wishing to repeat will be charged the full course fee to repeat.

Why wait?

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