What you'll learn

Learn the basics of International Tax, even if you have no Accounting or Law background
Learn about Double Tax Treaties and how they can help you
Learn how to assess the tax obligations of an International Company
Learn how to stay legally compliant in multiple jurisdictions
Learn tax strategies for Companies including Transfer Pricing & Holding Companies
Learn tax strategies for digital nomads & expats
Learn about Tax Havens and Offshore Banking
Learn about high profile tax cases such as Amazon, Google, Starbucks, Apple, Shakira, Cristiano Ronaldo and more

Course content

9 sections • 39 lectures • 2h 24m total length

Course Introduction5:39

Introduction to Double Taxation5:32
What Do Double Tax Treaties Look Like?6:32
How Do Double Tax Treaties Work?3:37
Example: Tax Resident of UK and Spain5:37
Important technical correction
Please note that legally, the Spanish Authorities would not have an automatic obligation to allow the tax credit under Article 22, because under Article 11, the UK does not have taxing rights over the income in the first place.
In practice, I have seen this exact scenario - where the Spanish authorities have still allowed a tax credit in these situations (but as above, not legally under Article 22). So the practical reality is that you may still be able to obtain tax relief in Spain.
However, that's not to say that the Spanish authority's treatment has been correct under their domestic law. It could be that for practical purposes, the tax at stake has been minimal for Spain in the examples I have seen, so they have simply allowed the relief and decided not to fight these cases.
But for this reason, I wouldn't rely on this practical outcome if I were a taxpayer in this situation, and would always aim to ensure my position was legally sound under the DTT / domestic law. Because even if Spanish authorities have been relaxed on this in the past, it could take just one enforcement officer to take a stricter view and then the taxpayer is suddenly exposed. So technically speaking the most accurate way of correcting the issue is for the taxpayer to request a refund from HMRC and then pay Spanish taxes.
Example: Tax Resident of US and Thailand3:19
Example: Dubai Company Managed From Bali8:46
Summary2:17

Requirements

No experience needed

Description

In today's digital world, it is no longer just large multinational corporations that can expand globally - small businesses and freelancers can too.

But as your global footprint broadens, so can your tax obligations. International tax can appear complex and intimidating - this course will simplify the topic and provide clarity among the chaos.

No prior experience is necessary.

Whether you're a business owner selling overseas, a digital nomad, or a tax professional looking to expand your knowledge, this course is designed to cater to all.

Led by Andy Macdonald, an International Tax Adviser and Chartered Accountant with over 10 years of experience advising multinational businesses and individuals across the world, this course provides a deep dive into international tax, including:

Foundations of International Tax: A deep dive into how individuals and businesses are taxed globally.
Tax Treaties: A detailed analysis of how use Double Tax Treaties to avoid double taxation for individuals and businesses.
Tax havens and offshore accounts: A look into how these are used and how the changing regulatory landscape is impacting them.
Strategies and Planning: Practical insights into optimising tax liabilities for businesses and individuals operating across borders. We'll look at complex areas like Transfer Pricing, Holding Company Structuring, Personal Residency Planning and Investment Planning.
Real-world Case Studies: We'll explore the high profile cases of Apple, Starbucks, Amazon, Google, Shakira, Lionel Messi, Cristiano Ronaldo and more

DISCLAIMER
This course is educational and aimed at providing you a fundamental insight into the key concepts of international tax. The content of the course in no way constitutes specific advice to your specific circumstances. I accept no liability for any reliance placed upon the content of the course or references, therein. If you need specific assistance, you should consult with an appropriately qualified accountant or lawyer who can provide you with tailored advice concerning your situation.

Who this course is for:

For those who want to understand how a global presence can impact taxes - whether you're a business expanding overseas, or an individual looking to relocate or become a digital nomad.

What you'll learn

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Course content

Introduction1 lecture • 6min

How Individuals Are Taxed Internationally4 lectures • 16min

How Companies Are Taxed5 lectures • 14min

Double Taxation7 lectures • 36min

Consumption Taxes (Sales Tax, VAT, GST)6 lectures • 10min

Tax Havens & Offshore Banking4 lectures • 17min

International Tax Strategies6 lectures • 27min

Case Studies5 lectures • 17min

Course Summary1 lecture • 2min

Requirements

Description

Who this course is for: