Gaining knowledge about the basic principles of national and international corporate income taxation;
Understanding the difference between corporate income tax and personal income tax;
Understanding the corporate tax implications of cross-border assignments and the phenomenon of double taxation on corporate income;
Gaining knowledge about the tenet of Permanent Establishment for tax purposes;
Being aware of the corporate tax liabilities in connection with the existence of a permanent establishment;
Being aware that an assignment can implicate the existence of a permanent establishment;
Being aware that changes in circumstances can have far-reaching consequences in terms of corporate income taxation.
Required level of knowledge: No requirements
Duration video: 9 minutes
Number of pages handbook: 9
Course number 19.05.01
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The financial impact on the company’s profitability from unforeseen tax liabilities of cross-border ...
The financial impact on the company’s profitability from unforeseen tax liabilities of cross-border labour mobility can be substantial. Add additional costs for administrative obligations, penalties, and reputational damage as a result of blacklisting to the equation, and the outcome is even more worrying. In other words, the stakes are high. To understand the corporate income tax implications of overseas assignments and business trips, Henri Kuijpers will first take you through the basic principles of national and international taxation on corporate income.