Micro Learning Course: International Tax


Duration: 4.5 Hours

Price: R504.90

Video Type: Series

International Tax
...

Micro Learning Course: International Tax

Duration: 4.5 hours

Price: R504.90


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Title / Topic

Micro Learning Course: International Tax


Overview

The increase in globalisation has led to an increase in transactions between countries. These transactions are referred to as cross border / international transactions. There are different rules that apply to taxpayers who are residents in South Africa and those that are not. In South Africa, taxpayers may make use of certain exemptions and for those who have paid foreign taxes may be eligible to claim a s6quat if the requirements have been met.

To ensure that taxpayers (residents and non-residents) do not incur heavy tax burdens due to being taxed double on their income, various tax rules and treaties exist. When dealing with International tax it is important to take into account tax treaties that may exist between countries as it will also affect the tax payable by the taxpayer or the amount of tax that may be withheld within a particular country. 


Short course content (self-paced)

This short course cover:

  • International Tax Introduction (Individuals).
  • Principles of South African cross-border transactions.
  • Tax treaties.
  • Introduction to transfer pricing.

Competencies developed in this short course (self-paced)

 After studying this knowledge module, you will be able to:

  • Demonstrate an understanding of when a taxpayer is a resident or non-resident for tax purposes.
  • Demonstrate an understanding of the tax implications for non-residents receiving SA sourced income and calculating related withholding taxes where applicable.
  • Demonstrate an understanding of tax treaties, how they impact South African Tax as well as when it comes to limiting withholding tax on certain cross border transactions.
  • Understand and apply the various exemptions that are available for residents who receive certain types of foreign income.
  • Understand and calculate foreign tax credits and when s6quat may be applied.

What's Included:

Introduction International Tax

Overview The increase in globalisation has led to an increase in transactions between countries. These transactions are referred to as cross border / international transactions. There are different rules that apply to taxpayers who are residents i n South Africa and those that are not. In South Africa, taxpayers may make use of certain exemptions and for those who have paid foreign taxes may be eligible to claim a s6quat if the requirements have been met. To ensure that taxpayers (residents and non-residents) do not incur heavy tax burdens due to being taxed double on their income, various tax rules and treaties exist. When dealing with International tax it is important to take into account tax treaties that may exist between countries as it will also affect the tax payable by the taxpayer or the amount of tax that may be withheld within a particular country.  Short course content (self-paced) This subtopic cover: International Tax Introduction (Individuals) Competencies developed in this short course (self-paced)  After studying this knowledge module, you will be able to: Demonstrate an understanding of when a taxpayer is a resident or non-resident for tax purposes. Demonstrate an understanding of the tax implications for non-residents receiving SA sourced income and calculating related withholding taxes where applicable. Demonstrate an understanding of tax treaties, how they impact South African Tax as well as when it comes to limiting withholding tax on certain cross border transactions. Understand and apply the various exemptions that are available for residents who receive certain types of foreign income. Understand and calculate foreign tax credits and when s6quat may be applied.


Principles of South African cross-border transactions

Overview The increase in globalisation has led to an increase in transactions between countries. These transactions are referred to as cross border / international transactions. There are different rules that apply to taxpayers who are residents i n South Africa and those that are not. In South Africa, taxpayers may make use of certain exemptions and for those who have paid foreign taxes may be eligible to claim a s6quat if the requirements have been met. To ensure that taxpayers (residents and non-residents) do not incur heavy tax burdens due to being taxed double on their income, various tax rules and treaties exist. When dealing with International tax it is important to take into account tax treaties that may exist between countries as it will also affect the tax payable by the taxpayer or the amount of tax that may be withheld within a particular country.  Short course content (self-paced) This subtopic cover: Introduction to South African cross-border transactions Competencies developed in this short course (self-paced)  After studying this knowledge module, you will be able to: Demonstrate an understanding of when a taxpayer is a resident or non-resident for tax purposes. Demonstrate an understanding of the tax implications for non-residents receiving SA sourced income and calculating related withholding taxes where applicable. Demonstrate an understanding of tax treaties, how they impact South African Tax as well as when it comes to limiting withholding tax on certain cross border transactions. Understand and apply the various exemptions that are available for residents who receive certain types of foreign income. Understand and calculate foreign tax credits and when s6quat may be applied.


0.1 Hour | R129.00

Tax treaties

Overview The increase in globalisation has led to an increase in transactions between countries. These transactions are referred to as cross border / international transactions. There are different rules that apply to taxpayers who are residents i n South Africa and those that are not. In South Africa, taxpayers may make use of certain exemptions and for those who have paid foreign taxes may be eligible to claim a s6quat if the requirements have been met. To ensure that taxpayers (residents and non-residents) do not incur heavy tax burdens due to being taxed double on their income, various tax rules and treaties exist. When dealing with International tax it is important to take into account tax treaties that may exist between countries as it will also affect the tax payable by the taxpayer or the amount of tax that may be withheld within a particular country.  Short course content (self-paced) This subtopic cover: Tax treaties. Competencies developed in this short course (self-paced)  After studying this knowledge module, you will be able to: Demonstrate an understanding of when a taxpayer is a resident or non-resident for tax purposes. Demonstrate an understanding of the tax implications for non-residents receiving SA sourced income and calculating related withholding taxes where applicable. Demonstrate an understanding of tax treaties, how they impact South African Tax as well as when it comes to limiting withholding tax on certain cross border transactions. Understand and apply the various exemptions that are available for residents who receive certain types of foreign income. Understand and calculate foreign tax credits and when s6quat may be applied.


0.1 Hour | R129.00

Introduction to transfer pricing

Overview The increase in globalisation has led to an increase in transactions between countries. These transactions are referred to as cross border / international transactions. There are different rules that apply to taxpayers who are residents i n South Africa and those that are not. In South Africa, taxpayers may make use of certain exemptions and for those who have paid foreign taxes may be eligible to claim a s6quat if the requirements have been met. To ensure that taxpayers (residents and non-residents) do not incur heavy tax burdens due to being taxed double on their income, various tax rules and treaties exist. When dealing with International tax it is important to take into account tax treaties that may exist between countries as it will also affect the tax payable by the taxpayer or the amount of tax that may be withheld within a particular country.  Short course content (self-paced) This subtopic cover: Transfer pricing. Competencies developed in this short course (self-paced)  After studying this knowledge module, you will be able to: Demonstrate an understanding of when a taxpayer is a resident or non-resident for tax purposes. Demonstrate an understanding of the tax implications for non-residents receiving SA sourced income and calculating related withholding taxes where applicable. Demonstrate an understanding of tax treaties, how they impact South African Tax as well as when it comes to limiting withholding tax on certain cross border transactions. Understand and apply the various exemptions that are available for residents who receive certain types of foreign income. Understand and calculate foreign tax credits and when s6quat may be applied.


0.1 Hour | R129.00

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