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Corporate Taxation

Provider: AICPA

Length: 50 minutes

Business Management and Organization 1 CPE Credits Intermediate QAS self study
Prepare yourself for corporate taxation

Focus on the two main types of direct taxes that are imposed directly on a person or entity: tax on the trading income and capital tax. Understand international tax considerations to plan effectively for entities going global. In addition, recognise ethical considerations of taxation since entities opt to choose tax minimisation strategies.

Learn the decision-making process by focussing on the appropriate tax adjustments to remain a long-term, viable going concern.

Acquire new skills to demonstrate your proficiency
- Trading income and losses
- Capital gains and losses
- Corporate residency
- Key issues affecting international taxation
- Foreign taxation types, double taxation, and transfer pricing
- Tax evasion versus tax avoidance
- Ethical considerations of tax avoidance and minimisation

Gain practical experience

Use case studies and scenarios to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organisation goals.

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