Profile: Business Travelers - 3) Corporate Income Tax

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Learning objectives of this course
  • Understanding the basic rules of cross-border corporate income taxation;
  • Knowing what is meant by a taxable presence;
  • Knowing what is meant by PE;
  • Understanding the concept of PE, its inclusions and exclusions;
  • Understanding what is meant by dependent versus independent agent;
  • Understanding what is meant by “double jeopardy”;
  • Knowing what is meant by “BEPS”;
  • Knowing how BEPS impacts reporting obligations;
  • Understanding the relevance of the tenet of PE and BEPS to the GM function.
Recommended level of knowledge: Income Tax Compliance General Principles part 1 and 2
Duration video: 9 min
Number of pages handbook: 15
Number of tests: 14
Course number 20.05.14
Membership-based Licensing Model 
Expatise Members enjoy free access to the Educate Yourself Courses. 
Contact for more information about the Expatise membership-based Licensing Model.

Business Travelers Part 3: Corporate Income Tax

In this third part of the course, Henri Kuijpers will take you through a number of corporate income ...