Principles of International Taxation
50+ hours of videos, 26 hours of classes & source documentation for ADIT CIOT Mod 1 exam Our next live classes start 22 Feburary 2025
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This course teaches you the advance principles of international taxation. It provides you with all the information and training you need to pass the CIOT Advanced Diploma in International Taxation (ADIT) Module 1 exam - Principles of international taxation. It follows the 2025 ADIT syllabus’ topics point by point, has numerous numerical and practical examples, contains recommended source documents for further reading and is designed to be as practical as possible.
- You get 50+ hours of video lectures available as soon as you sign up. Each lecture typically lasts 12 - 22 minutes.
- You get 10 interactive online classes in which we discuss the videos, case studies and old exam questions. The classes are on Saturdays from 11 am till 1 pm (Central European Time) from 22 February 2025. Classes will be recorded for your review should you not be able to attend.
- You get continuous support. We aim to respond within 24 hours to questions and comments you may have and are always ready to explain any material you may find difficult to understand.
- You get 3 interactive online exam preparation classes from end May in which we discuss old papers and best exam strategies.
- You get quizzes after each pre-recorded lecture section to test your knowledge, together with 2 interim online multiple choice test, a final multiple choice test, and an essay type exam to monitor your progress and give you feedback on your writing style for the ADIT exams.
- You have access to all videos and classes for 2 years since your signup.
- The course is updated on a continuous basis to ensure you have up to date information when going for the exams. Updates are listed in the very first section.
Note for our students from outside the EU: if you experience any difficulties in getting your credit card payment accepted, please let us know at [email protected] and we will send you a payment link via Stripe, as soon as possible, usually within 2 hours.
Your Instructor
My passions are tax and teaching. I love reading and understanding treaties, laws and directives; seeing how they are shaped in case law and then explaining all that in clear, simple terms with references to real life practical examples. I enjoy interacting with people, raising questions and getting them to connect the dots so that ultimately they feel comfortable with the material and their skills.
I teach transfer pricing, international corporate taxation, and Pillar 2 in a variety of formats: online automated, online face to face, and in person. My typical audiences are: governments, universities, tax professionals with continued education requirements, professional service providers and post graduate students following the Chartered Institute of Taxation’s exams for an Advanced Diploma in International Taxation (#CIOT and #ADIT).
In my teaching I bring to the table my 25+ years experience in international tax and transfer pricing from working in Amsterdam, London, New York and Copenhagen; working for large law firms, accounting firms, the Danish government and various multinationals in various industries. I also published books and numerous articles on taxation, and am currently the editor of PE Plus, an international database on the taxation of permanent establishments.
Please have look at:
Bettertax.info - our business website;
Our Youtube channel where we discuss various tax topics; and
LinkedIn - for my personal profile. Send me an invite so we can stay in touch :-).
You can reach me at: [email protected] or +45-6120 2911.
Course Curriculum
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PreviewI.A. Jurisdiction to tax - 1 (34:51)
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StartI.B.1 Definition and classification of taxes (25:19)
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StartI.B.2 Federal systems and local-level taxes (19:55)
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StartI.C.1 Concepts of source and situs (35:27)
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StartI.C.2 State practice in determining residence (22:50)
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StartI.C.3 and 5 - Taxation based on citizenship (9:51)
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StartI.C.4 State practice in determining the source of income (21:03)
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StartI.D.1 Confilcts of residence and source (26:59)
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StartI.D.2 Conflicting definitions of connecting factors (8:28)
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StartI.D.3 Other causes of international 2x tax (5:45)
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StartI.E.1 Relief by tax credit (26:57)
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PreviewI.E.2 Relief by tax exemption (10:48)
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StartI.E.3 Practical difficulties (28:47)
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StartI.E.4 Capital import and export neutrality (5:43)
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StartI.E.5 Other methods of double tax relief (5:20)
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StartI.F.1&3 Recognition of foreign legal entities - 1 (26:46)
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StartI.G History of international tax law
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StartI.H.1 EU law and double tax conventions (79:48)
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StartI.I.1 Tax and human rights - European Convention on Human Rights (17:08)
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StartI.J. State responsibility - harmful tax competition (27:16)
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StartII.A Double tax conventions - 1 (14:46)
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StartII.B&C Double tax conventions (31:48)
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StartII.E.1-3 Interpretation of double tax treaties (23:45)
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StartII.E.4 Application of art. 2-3 (16:36)
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StartII.E.5 Resolving interpretation by art. 25-3 (3:19)
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StartII.F.1 Scope of DTCs - Art. 1 (67:15)
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StartII.F.2 Scope of DTCs - Art.2 (6:14)
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StartII.F.3 Scope of DTCs - Art. 29 (12:11)
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StartII.F.4 Scope of DTCs - Art. 30-32 (6:47)
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StartII.G.1 Key definitions - Residence, art. 4 (10:08)
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StartII.G.2 Key definitions - PEs, art. 5 (40:04)
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StartII.G.3 Key definitions - BEPS Action 7 (32:33)
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StartII.H.1 Business articles - Article 7 (44:01)
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PreviewII.H.2. Business articles - Article 8 (34:42)
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StartII.H.3 Business articles - Article 9 (30:15)
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StartII.I. 1 Individuals - Article 15 - Employment (28:02)
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StartII.I.2 Individuals- Article 18 - Pensions (22:08)
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StartII.J.1 Investment income - Article 6 - Immovable property (7:52)
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StartII.J.2 Investment income - Article 10 - Dividends (38:31)
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StartII.J.3 Investment income - Article 11 - Interest (27:06)
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StartII.J.4 Investment income - Article 12 - Royalties (22:07)
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StartII.J.5 Investment income - Article 13 - Capital gains (36:19)
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StartII.K. Other income - Article 21 (4:38)
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StartII.L.2 Abuse of law doctrines and DTCs
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StartII.L.4 Limitation on Benefits - BEPS Action 6 (16:33)
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StartII.L.5 LoB - Article 29 (96:05)
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StartII.M Elimination of double taxation (45:00)
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StartII.N Non-discrimination - Article 24 (45:29)
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StartII.O.1 Dispute resolution - MAPs (87:46)
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StartII.O.3 Dispute resolution - BEPS Action 14 (42:32)
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StartII.O.4 Dispute resolution - BEPS Action 15 MLI (80:18)
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StartII P&Q Digital economy - Pillar 1 - Amount A-1 (26:02)
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StartII.P&Q Digital economy - Pillar 1 - Amount A-2 (62:37)
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StartII P&Q Digital economy - Pillar 1 - Amount B (36:21)
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StartII P&Q Digital economy - Pillar 1 - Multilateral Convention
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StartII.P&Q Digital economy - Pillar 2 (119:07)
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StartII.R Platform for Collaboration on Tax (24:14)
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StartII.S UN Experts and Tax Framework