International School of Management - ISM

International School Of Management
Facilities
ISM's main campus is situated in Paris' elegant 7th arrondissement, within easy walking distance of the Eiffel Tower, the Seine, and the park des Invalides. Strategic partnerships with St. John's University in New York, Fudan University in Shanghai, and Temple University Japan in Tokyo, reinforce ISM's prominent position in three more of the world's most important business capitals.
  • International School of Management - ISM
  • International School of Management - ISM
  • International School of Management - ISM
  • International School of Management - ISM
  • International School of Management - ISM
You are here: Home arrow International Locations arrow E-Learning arrow How Does E-Learning Work
International Taxation Print E-mail
The objective of this introductory course is to try to develop a sense of the “flavor” of international tax. International tax is an extremely broad, challenging, important, and exciting field. The growing importance of international tax is matched by its difficulty. International tax rules are often the most technically difficult provisions of a country’s tax system. Rules such as thin capitalization rules, controlled foreign corporation rules, the indirect foreign tax credit, and rules for dealing with foreign exchange gains and losses are noted for their technical complexity. Tax advisers, tax officials and business executives working in the international arena must not only understand the international tax rules of their own country, but must also have an understanding of the tax laws of the other countries involved in a transaction and any tax treaties between the countries. The challenge is exacerbated by the pace of change in the rules governing international tax. These changes include new treaties, amendments to countries’ international tax legislation and administrative practice, and new commercial developments such as new financial products and electronic commerce.

This course provides a simple explanation of the basic international tax law principles. It outlines the most important facts about International Taxation from not only a European and a US point of view, but from the perspective of other countries as well. Key issues covered in this unique course are: Sources and Terms of International Tax Law, Double Taxation and its elimination, Double Taxation Treaties, US and European Tax Law and much more.

 
<< Back : International Organizational Behavior   Next : Introduction to Accounting and Finance Principles >>

YOUR NEXT STEP

CONTACT US
VISIT US
APPLY

General Admissions

ISM Paris
148, rue de Grenelle,
75007 Paris, France
Tel: + 33 (0)1 45 51 09 09
Fax: +33 (0)1 45 51 09 08
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it

US Admissions

ISM New York
110 E 59th Street, New York
NY 10022, USA
+ 1 212 371 4144
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it