International Tax Planning – Part 1

International tax planning is an essential discipline for UK groups operating internationally especially in the light of recent reforms such as the CFC rules, the Foreign Branch Exemption, the Patent Box, revisions to the Exit Tax rules for companies and the General Anti-Avoidance rules. The OECD project on Base Erosion and Profit Shifting heralds the start of a new era in international co-operation on anti-avoidance. The course is an introduction covering how international tax planning has an important role to play in the structuring of a UK group’s foreign operations and how the new BEPS climate will impact on existing and upcoming cross-border structures.

At the end of the course participants will be aware of the principal UK and foreign tax rules relating to outbound investment and the application of these rules and will also cover the consequent planning opportunities, current and anticipated anti-avoidance rules and the need to co-ordinate the UK and foreign tax plan.