A company operating across two or three jurisdictions can find the same profit taxed twice — once at source, once at residence — unless someone on the team understands how tax treaties actually allocate taxing rights. Get that wrong, and the cost shows up directly on the bottom line; get it right, and it becomes a genuine competitive advantage.

This programme from the Arab British Fellowship Training Academy builds that understanding from first principles: how international tax systems differ, how bilateral and multilateral treaties resolve conflicts between them, where legitimate tax planning ends and evasion begins, and how initiatives like BEPS and the global minimum tax are reshaping the rules multinational companies now have to follow.

Who Should Attend?

• Accountants and financial auditors working in multinational corporations.
• Legal advisors and tax specialists.
• Financial managers and tax planners in regional and international institutions.
• Academics and researchers interested in tax systems and international fiscal policy.

Knowledge and Benefits:

After completing the programme, participants will be able to:

• Understand the basic rules governing international taxation and how tax treaties affect cross-border capital flows.
• Interpret tax treaty provisions and apply them in different practical contexts.
• Distinguish between legitimate double taxation relief and illegal tax evasion, and identify appropriate solutions.
• Evaluate tax planning strategies used by multinational companies.

Module 1: The Double Taxation Problem

• Legal and economic definition of double taxation.
• Its negative effects on investment and international trade.
• Practical examples illustrating forms of double taxation.

Module 2: Foundations of International Taxation

• General definition of international taxation and the reasons behind its emergence.
• Types of taxes in the international context: direct and indirect.
• Tax sovereignty and the limits of intervention between national and international systems.

Module 3: Tax Systems Around the World

• The difference between territorial and global tax systems.
• Key characteristics of tax systems in advanced and emerging economies.
• The impact of economic blocs and globalization on tax policy.

Module 4: Tax Treaties — Bilateral and Multilateral

• The role of bilateral treaties in regulating tax relations between countries, and the allocation of taxing rights.
• Major international models applied (e.g., the OECD and UN models).
• The development and objectives of multilateral treaties, and the role of international organizations in shaping tax frameworks.
• Challenges faced in implementing multilateral treaties in practice.

Module 5: Solving Double Taxation — Mechanisms and Application

• Methods of tax exemption and mutual tax credit.
• The role of treaties in preventing double taxation and providing legal protection.
• Applying treaty provisions when national laws conflict.

Module 6: Tax Evasion, Tax Planning and Multinational Practices

• Tax evasion: its types, methods, and legal risks, versus legitimate tax planning.
• International standards for evaluating the legitimacy of tax practices.
• Transfer pricing, tax havens, and their impact on the international economy.
• International policies aimed at reducing corporate tax evasion.

Module 7: Global Tax Reform and the Road Ahead

• The BEPS initiative: its goals, pillars, and the extent of countries’ commitment.
• Imposing a global minimum tax on large corporate profits.
• Taxing electronic services and digital companies, and the technical and legal challenges involved.
• The importance of international coordination in forming sustainable tax policy.