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What is Thin CapitalizationThin Capitalization As a Tool of Tax PlanningWhy debt rather than equityTax Treatment of Debt Vs Equity An Illustrative ExampleMeasures Against Thin CapitalizationCommon Application ProblemsAdvances by Parent Companies is It Debt or EquityExisting Approaches to Limiting Interest DeductionsWhat the Income Tax Act providesComparative Analysis for Selected CountriesAnti Avoidance Rules
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i) To impart tax and duty laws, policies and practice competence in both direct and indirect taxes in respect of: a) Income Tax b) VAT and c) Excise Duty ii) To provide knowledge on legal principles of Income Tax, VAT and Excise Duty that are applied in administration of these taxes and duties; and in advising taxpayers and duty payers; as well as tax consultants and tax/duty collectors iii) To bring an understanding on the difference between income and taxable income on one hand and capital gains and taxable capital gains on the other hand iv) To provide insight on emerging tax issues and on tax cases ruled by the courts so as to facilitate in the administration of the taxation
By Expert Instructor
<!--[if gte mso 9]><xml> </xml><![endif]--><!--[if gte mso 9]><xml> Normal 0 false false false EN-GB X-NONE X-NONE </xml><![endif]--><!--[if gte mso 9]><xml> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin-top:0in; mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-GB;} </style> <![endif]--> I. Increased financial inclusivity and innovation II. Banking streams of revenue (a) Interest income (b) Fees and commission (c) Foreign exchange trading income (d) Income from investment- dividends, rent (e) Income from custodial services III. Banking expenditure (a) Interest paid (b) Provision for loan loss (c) Staff costs (d) Other emoluments (e) Rent (f) Dividends IV. Payments and Expenditure attracting Withholding Taxes V. Directors and related party transactions VI. Tax Audit and Documentation to be Reviewed
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Insurance business is a unique in that it undertakes risks on behalf of individuals and companies. Provides unique service to public, private institutions and individuals. It is an independent, objective, assurance and business activity designed to ensure that an insured person who has suffered a loss should not profit from a loss or damage but should be returned (as near as possible) to the same financial position that existed before the loss or damage occurred, subject to any contractual limitation as to the amount payable. The industry has been profitable for many years and has been an important aspect of private and public long-term finance and that is why it is important to understand how to ascertain and assess the taxable income from the insurance industry
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Hotels Determination of IncomeHotels Major ExpenditureTour Firms Determination of IncomeTour Firms Major ExpenditureRisks of Revenue Leakage in Tourism IndustryTransfer PricingFranchise/Management FeesCasino IncomeExchange Losses/Gains
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ContentsThe Principles of a Double Taxation AgreementMechanisms to Avoid Double TaxationAgreement ModelsHistorical Background of Model ConventionsObjectives of Tax TreatiesPurpose of TreatiesPrimary objective of a Tax TreatyProcedural Aspects of Tax Treaty NegotiationsProcedures for Bringing the Treaty Into Force
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More than ever before tax organisations are now finding themselves faced with increased economic crime leading to huge but unavoidable tax losses. In situations where tax auditors are ill prepared recovery is a challenge. Moreover, the criminals appear to be a step ahead of the tax organisations/auditors. With managers/tax officers who are well equipped and who have knowledge and skills for detecting and preventing the tax crimes the tax losses can be avoided if not minimized. This coupled with managers/tax auditors who are equipped with the relevant knowledge and skills will go along in the minimization of the tax losses and crimes related to tax evasion. This course develops an understanding and appreciation of the tax auditing process and provides participants with the skills necessary for effective decision making in regard to auditing and report writing.
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By Expert Instructor
