COURSE DESCRIPTION
Introduction to Tax Avoidance & techniques utilized by multinational corporations to reduce or fully avoid taxes in developing countries.
DESIRED CLASS PROFILE:
Minimum understanding of corporate taxation and international governance.
OBJECTIVES OF THE SESSION:
- Understanding the concept of tax avoidance & the distinction between tax avoidance and tax evasion;
- The impact of tax avoidance in African countries;
- Examples of techniques utilized by multinational corporations to avoid taxes
EXPECTED APTITUDES TO BE ACQUIRED:
- Basic knowledge of tax avoidance, transfer pricingand intellectual property•
- Public policies designed to prevent/reduce tax avoidance
COURSE OUTLINE:
Introduction to tax avoidance and the distinction between avoidance and evasion. Look into techniques often utilized by multinational corporations to avoid taxes, including abuse of transfer pricing & intra-group transactions.
RECOMMENDED RESOURCES:
- http://www.realinstitutoelcano.org/wps/portal/rielcano_en/contenido?WCM_GLOBAL_CONTE XT=/elcano/elcano_in/zonas_in/cooperation+developpment/ari81-2018-cobham-target-2030- illicit-financial-flows#:~:text=’Illicit%20financial%20flows’%20is%20an,and%20the%20financing%20of%20terrorism.
- https://www.ictd.ac/blog/why-illicit-financial-flows-and-multinational-tax-avoidance-are-not-the-same-thing/
- https://www.cgdev.org/publication/illicit-financial-flows-trade-misinvoicing-and-multinational-tax-avoidance
- https://www.taxjustice.net/topics/corporate-tax/transfer-pricing/
- http://www.oecd.org/tax/transparency/Tax-transparency-in-Africa-2018-progress-report.pdf
- https://www.taxpolicycenter.org/briefing-book/how-would-formulary-apportionment-work
Course Features
- Lectures 1
- Quizzes 0
- Duration 55 hours
- Skill level All levels
- Language English
- Students 27
- Certificate No
- Assessments Yes