International Taxation

INTERNATIONAL TAXATION

Foreign Tax Credits

OVERVIEW

For the elimination of double taxation in cross border transactions, claims for foreign tax credits can sometimes be problematic due to differing interpretations and applications.

The workshop is designed to illustrate the different characteristics of claiming the credits with reference to both the OECD articles of tax treaties and the domestic laws and regulations of Mauritius.

COURSE CONTENT

· International tax principles; Double taxation issues.

· Elimination of double taxation (tax treaties/domestic laws).

· Underlying tax; Tax sparing.

· Mauritius domestic laws and regulations; MRA income tax rulings.

· Illustrative examples.

WHO SHOULD ATTEND

The workshop, while covering technical terrain, focuses on the practical applications of the foreign tax credits to a range of client solutions. The emphasis is on ‘billable’ insights and solutions. The workshop is designed for accounting and taxation staff involved in international taxation in both the domestic and the global sectors.

PRESENTER

Kader Mungly, FCA, CA (SA), M Com (South African & International Taxation), MTP (SA)

He is a tax consultant in both domestic and international taxation. He was employed as a senior officer of the South African Revenue Service during the period 2003 to 2010 dealing in international tax and transfer pricing as well as tax audits.

CPD

Attendance will secure CPD 4 hours.

EVENT INVESTMENT

MQA approved workshop.

Fees: Rs 9,000.00 (Rs 8,000.00 for MCCI Members)

Coffee break included.

VENUE

MCCI Business School, Ebene

8.30 am to 1.00 pm.