Business and Management COURSES

Diploma in Advanced Taxation

Overview

Awarding Body:
 Dublin Business School
Schedule:
 1 evening per week, 6.15-8.30pm
Intake:
 October & February
Duration:
 14 weeks part-time


View Autumn 2013 timetable

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

Course 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.

Assessment

25% of the course marks are awarded for an assignment; the balance of the marks are awarded
based on exam performance.

Programme Content

Tax 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

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.

Career Opportunities

On 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 Profile

Typically, participants on the programme might include accountants, solicitors, business owners, financial advisers and those who have completed a foundation programmes in taxation.

Further Study Options

For 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. 

Fees

The fee for this Diploma is €1,400 this is inclusive of tuition, registration, exam fees and DBS library membership. This fee must be paid in full before the course begins. 

DBS Diploma students can also avail of a wide range of facilities to assist them in every aspect of their studies, please see below for more details.

DBS Student Facilities

• Online Notes System (DBS Moodle)- is an eLearning system designed to provide you with a range of course material which will enhance and support your learning experience within DBS.
• DBS Library Aungier Street- the Library provides a programme of classes in the areas of Library resources, essay writing skills, avoiding plagiarism and referencing to assist you in your studies.
• DBS Careers and Appointment Service- which provides a range of services for Diploma students such as career advice and workshops in CV writing and interview skills.
• Subsidised Parking- DBS provides subsidised parking arrangements for students, which provides easy access to all main public transport routes in and out of the city centre.
• Subsidised Student Canteen-Diploma students can avail of the Student Canteen which is open in the evenings and offers a wide variety of choices on its menu.



Next Steps

Visit Us

Open days are a great way to help you make your decision about your course of interest. The open day will give you the opportunity to receive one on one advice and direction from leading academics in your chosen subject area, meet current students and also have your questions answered on entry requirements, student support and the admissions process. Find out when our next Open Event is taking place.

The Admissions Office is located in our Aungier Street campus and you are welcome to visit the college to speak with a member of our admissions team from Monday to Fridays, 8:45am – 5:15pm. Alternatively, you can contact us by email.

Apply Now
Make an Enquiry

BACK TO COURSES

VIEW ALL COURSES

Apply

DBS Open Evening

Now accepting applications for Autumn 2013

We are now accepting applications for all programmes commencing September 2013. Apply online or contact our admissions team for more information by calling 01 417 7500 Monday to Friday, 8.45am to 5.15pm or email admissions@dbs.ie

Kaplan logo

Contact DBS

Dublin Business School.
13/14 Aungier Street,
Dublin 2,
Ireland
T: +353 (0) 1 4177500
E: admissions@dbs.ie

 
© Copyright 2012
Dublin Business School