Diploma in Advanced Taxation |
View Autumn 2012 timetable here
This programme builds on the knowledge acquired in the Diploma in Taxation. Upon completion students will have developed practical skills to allow them to identify and understand key concepts in international taxation and consulting. Programme Aims and Objectives On completion of the programme, students should have acquired the skills to: - Understand key concepts in international taxation
- Identify key tax planning opportunities for high net worth individuals and transnational businesses
- Understand how to manage client expectations
- Be able to summarise and communicate tax concepts in a way the client can understand
Programme Structure The programme is delivered by Alan Moore who is widely known for his regular articles in The Sunday Business Post. Alan brings with him 32 years experience in taxation, 13 of these with Revenue, in the areas of VAT, Capital Acquisitions Tax, Income Tax, Corporation Tax and Capital Gains Tax. A former inspector of taxes and Council Member of the Irish Taxation Institute, he was private sector consultant to the Revenue Commissioners on the drafting of the Taxes Consolidation Act 1997. He specialises in advising private clients in relation to: profit extraction, residence and domicile tax planning, structuring of property investments both in Ireland and abroad, pension and retirement planning, and purchase and sale of businesses, passing assets to family members, and estate planning. The programme is delivered through lectures, case studies and assignments.
Programme ContentTax residence rules for individuals and companies – Ireland and foreign
International Tax Treaties
Purpose – treatment of employment and pension income, self-employed income, dividends, royalties and interest – sample treaties – Ireland-UK; Ireland-US; Ireland-Switzerland European Union Tax Law The VAT Directive, the Parent-Subsidiary Directive; the Interest and Royalties Directive; EU tax harmonisation – Common Consolidated Tax Base (CCTB); the European Court of Justice (ECJ) and select ECJ decisions
UK Tax I Income tax, corporation tax, capital gains tax – non-domiciliaries, capital allowances, tax planning UK Tax II Inheritance tax, stamp duty land tax, VAT, national insurance contributions; tax legislation and case law
Taxation in France, Germany, Italy, Spain, Portugal Taxation in Belgium, Luxembourg, Denmark, Netherlands, US
Controlled Foreign Companies (CFC) legislation Taxation in the USA
Individuals, companies – the IRS and tax compliance
Transfer Pricing Provisions in treaties – provisions in domestic law (US, UK, Ireland)
Tax Havens Isle of Man, Jersey, Guernsey, Gibraltar, Netherland Antilles, Bahamas, Cayman Islands, Antigua, Andorra, Monaco, British Virgin Islands, Hong Kong, Malta, Liechtenstein; tax information exchange agreements
Case Studies Individuals and owner-managed businesses, trusts and estates, VAT, multinational corporations
Assessment25% of the course marks are awarded for an assignment; the balance of the marks are awarded based on exam performance.
Career Progression OpportunitiesOn completion of the programme, students will have covered some of the groundwork for the membership exams of the UK Chartered Institute of Taxation (CIOT) and the Advanced Diploma in Taxation (CIOT). Student ProfileTypically, participants on the programme might include accountants, solicitors, business owners, financial advisers and those who have completed a foundation programmes in taxation.
Further Study OptionsFor students interested in further study at degree level, they may wish to progress to any of the Evening Business Degree programmes at DBS. DBS also offers a Diploma in Wealth Management.
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