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Introduction to Modular Certificate

The Modular Certificate is the composite of two certifications namely Principles of International Taxation and Transfer Pricing.

International Taxation refers to tax levied on the cross-border transaction. The transaction may take place between two or more persons or entity in two or more countries or tax jurisdiction. Learning it, will help one to understand how Double Tax Treaties work and the principles through which the same are interpreted. Whereas, Transfer Pricing is the setting of the price for goods and services sold between controlled (or related) legal entities within an enterprise. It is different from the price derived from two unrelated parties trading at Arm’s length.

Our international taxation and transfer pricing experts having practical exposure will help you in learning complex topics in a convenient manner.

The topics that would be broadly covered under the Certificate in International Taxation includes basic principles of international tax law, Double taxation conventions (DTCs) focusing on the current version of the OECD Model Tax Convention (MTC), Transfer pricing and thin capitalization rules, International tax avoidance and other related Miscellaneous topics.

The topics that would be broadly covered under the Certificate in Transfer Pricing includes fundamental sources of transfer pricing, the Arm’s length principle, functional analysis, transfer pricing methods, comparability analysis, specific transactions, Permanent Establishments, compliance issues, avoiding double taxation and dispute resolution etc.

Students after studying the topics will be appearing for the exams to be conducted by CIOT-UK. On passing the same, they will be entitled to get modular Certificate in International Taxation & Transfer Pricing besides getting the participation certificate from the Pakistan Institute of Taxation.