Chartered Institute of Taxation's Advanced Diploma in International Tax (ADIT) Paper IIIB EC option - intensive and refresher course

This option also includes the Refresher course which takes place 9 May 2011.

Agenda: Intensive course

Day 1 Morning

• The institutional background
  
• Lisbon Treaty
• EC Treaty freedoms and direct taxation
  • Basics- applicability/restrictions/justifications
    
  • Person related tax allowances
  • Sourced related income and costs

Day 1 Afternoon

• Capita selecta ECJ case law
• Thin capitalisation
• Tax avoidance
• Withholding taxes
• Most favoured nation/tax treaties
• Exit taxes
• Taxpayer protection
• Cross-border losses
• Juridical double taxation

Day 2 Morning

• The harmonisation of direct taxes
  • Parent-subsidiary directive
    
  • Mutual assistance (information/recovery)
  • Savings directive
  • Merger directive
• State aid and harmful tax competition

Day 2 Afternoon

• Harmonisation of indirect taxes (other than VAT)
  
• Harmonisation of VAT

The agenda for the refresher course will be determined by the specific requirements of those attending the intensive course.

EATI Members: £1,163.25

If you register 30 days before event: £1,105.09

If you register 60 days before event: £1,046.93

Non Members: £1,292.50

If you register 30 days before event: £1,227.88

If you register 60 days before event: £1,163.25

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