Page 26 - BRITACEG

Tax System

(Introduction of International Tax Rules)

No. Topic Sub-Topic Course Level

1 Introduction of Tax Treaties Elementary
International Tax Treaties
Jurisdiction Practice of Tax
2 Intermediate
Treaties Implementation

3 Anti-Avoidance Basics Elementary
International Anti-
Avoidance Rules Jurisdiction Practice of Anti-
4 Intermediate
Avoidance

5 Offshore Tax Administration Elementary
Introduction of
Cross-Border Income Tax Introduction of Non-Resident
6 International Elementary
Administration Taxation
Tax Rules Jurisdiction Practice of Non-
7 Intermediate
Resident Tax Administration

8 BEPS Action Plan BEPS Action Plan Advanced

Introduction of

International Rules to Introduction of International
Address the Tax Rules to Address the Tax
9 Advanced
Challenges Arising from Challenges Arising from the

the Digitalization of the Digitalization of the Economy
Economy

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