Fundamentals of International Tax Law
Cross-border issues such as double taxation, permanent establishments, and withholding tax explained in a practical way
Contents
Fundamentals of International Taxation
- Tax Sovereignty and Residency.
- The World Income Principle vs. the Territorial Principle.
- Domestic and foreign income.
Permanent Establishment Taxation
- Types of Permanent Establishments in Practice.
- Accrued Profits and Permanent Establishment Accounting.
Double taxation agreement
- Structure and Function.
- Methods for Avoiding Double Taxation: Exemption and Credit.
Withholding Taxes on Dividends, Interest, and Royalties
Fundamentals of the Foreign Tax Act
Current developments and case law
- Current BMF letters.
- Current case law.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
You learn,
- how international taxation works in general, and
- which regulations apply to matters involving foreign countries.
You will receive
- Confidence in handling cross-border tax issues and
- a solid foundation for further study of international tax issues.
You learn,
- to avoid double taxation and
- to properly assess international issues.
Methods
- Interactive specialist lecture with practical examples.
- Checklists for implementation.
- Case studies and calculation examples.
- Exchange and discussion with participants.
Recommended for
Specialists and executives from companies, particularly in the fields of finance, bookkeeping, accounting, taxation, and management.
- Customized training courses
- Direct application in practice
- Efficient use of time and resources
Start dates and details
Wednesday, 21.10.2026
09:00 am - 5:00 pm
Monday, 01.02.2027
09:00 am - 5:00 pm
Friday, April 30, 2027
09:00 am - 5:00 pm
Thursday, July 1, 2027
09:00 am - 5:00 pm
About us - The Haufe Akademie
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Questions & Answers
In our Questions & Answers (FAQ) section, you will find all the answers and the most frequently asked questions about your selected topic.
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