International tax and transfer pricing is a complex speciality that represents a unique blend of tax law, accounting, business practice and economics and remains a top priority for revenue authorities globally, with a growing emphasis on audits and disputes.
The purpose of this professional certificate is to equip learners with the adequate skills to understand the intricacies of the international tax laws, transfer pricing rules and methods, compliance issues and dispute resolution within a South African context.
The course will equip learners to apply the principles of international tax law and the fundamentals of transfer pricing. Learners will be able to complete complex transfer pricing calculations and disclosure within ITR14’s and will be able to respond to disputes and manage resolutions within transfer pricing and international tax.
The course is delivered across two semesters:
Semester 1: Focus on international tax
Basic principles of international tax law.
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.
Semester 2: Transfer pricing specialism
The arm’s length principle.
Transfer pricing methods.
Compliance issues and required documentation.
Application within the ITR14.
Avoiding double taxation.
The course is delivered via The Tax Faculty’s virtual campus via an interactive online platform. Learning resources include study guides, prescribed reading, numerous short video lectures, short self-assessments and longer simulated scenarios.
Open to individuals currently working within transfer pricing or for experienced tax practitioners/accountants wanting to specialise in transfer pricing. An NQF 7 qualification in taxation, law or accounting is recommended.
Assessment and award of certificate
The course is assessed via a number of formative and summative assessments, conducted via The Tax Faculty’s online platform.
Successful learners will receive a Professional Certificate in Transfer Pricing and International Tax.
Learners may elect to register for this standalone examination via the Advanced Diploma in International Tax, offered in partnership with the Chartered Institute of Taxation, or may elect to write the SAIT Transfer Pricing Compliance and Advisory exams. The costs for these examinations and related memberships are excluded from the advertised fees.
12 instalments: R2 199.00 per month (incl. VAT). Total: R26 388.00 (incl. VAT) per year.
* First debit order will be collected on course start date. Remaining debit orders will be collected on the first day of each month.
Payment option 3: SAIT members in good standing discount
Once-off payment: Qualify for a 25% discount.
Monthly options: application fee (non-refundable) of R450.00 and a 25% discount on the total amount.
* The discount will decrease the number of debit orders and not the monthly amount, thus 12 months would become 9 months of debit orders.
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.
For courses shorter than a six-month rollout, 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.
For courses with a six-month or longer rollout, the following will apply:
Should a cancellation be received within six weeks of the course start date, the student will still be liable for 50% of the semester cost.
Should the cancellation be received after six weeks of the course start date, the student will be liable for the full semester cost.
Once a learner has registered for a course, they will only be granted one deferral opportunity for that course (a deferral includes either requesting a new start date or changing to another course). Costs applicable will be adapted upon notice of deferral received.
The course application fee is non-refundable.
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