Income Tax - 1) Introduction to Corporate Income Tax

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Learning objectives:
  • 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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