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T536 Taxation Of Trans-Pacific Transactions
Jeffery Kadet
25 episodes
8 months ago
An introduction to practicing taxes internationally with a principal geographical focus on the Asia-Pacific region with particular emphasis on investments into and cross-border transactions with China, Japan, and other countries in the region. The practice of international taxation requires a combination of both knowledge and mental processes. Knowledge includes international tax principles and mechanisms and how various countries implement them. Mental processes include the approaches and skills required to analyze a cross-border business or investment, identify the relevant issues, arrive at alternative approaches that resolve the issues, and help the decision-maker reach conclusions. This course focuses on international income taxation concepts, principles and planning as applied generally in countries around the world and specifically within the Asia-Pacific region. There is also a section on value added tax as well as considerable discussion of tax treaties. The course is not focused on the US. As such, only a little time is spent on US tax rules and then mostly for illustration and comparison purposes. The video version of the course has been edited to include slides and other materials to help the viewer. As the audio version does not include these materials, the video version should be used if at all possible. A course paper written by the instructor (required reading for attending students) and several course handouts discussed in class are provided in pdf format. There's also pdf file that includes the content of each of the ten course sessions.
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An introduction to practicing taxes internationally with a principal geographical focus on the Asia-Pacific region with particular emphasis on investments into and cross-border transactions with China, Japan, and other countries in the region. The practice of international taxation requires a combination of both knowledge and mental processes. Knowledge includes international tax principles and mechanisms and how various countries implement them. Mental processes include the approaches and skills required to analyze a cross-border business or investment, identify the relevant issues, arrive at alternative approaches that resolve the issues, and help the decision-maker reach conclusions. This course focuses on international income taxation concepts, principles and planning as applied generally in countries around the world and specifically within the Asia-Pacific region. There is also a section on value added tax as well as considerable discussion of tax treaties. The course is not focused on the US. As such, only a little time is spent on US tax rules and then mostly for illustration and comparison purposes. The video version of the course has been edited to include slides and other materials to help the viewer. As the audio version does not include these materials, the video version should be used if at all possible. A course paper written by the instructor (required reading for attending students) and several course handouts discussed in class are provided in pdf format. There's also pdf file that includes the content of each of the ten course sessions.
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Episodes (20/25)
T536 Taxation Of Trans-Pacific Transactions
Audio Session 10: (i) Follow-up Discussion on Article 6 and US Code section 897, and (ii) Tax Treaty Articles 7–13, 15 and 21
14 years ago
1 hour 40 minutes 15 seconds

T536 Taxation Of Trans-Pacific Transactions
Audio Session 9: (i) Follow-up Discussion on Article 4 Residency regarding the Japan-US tax teaty, and (ii) Tax Treaty Articles 5 and 6
14 years ago
1 hour 53 minutes 42 seconds

T536 Taxation Of Trans-Pacific Transactions
Audio Session 8: (i) Tax Treaty Introductory Matters as well as Articles 1-4, and (ii) initial discussion on Article 5
14 years ago
1 hour 50 minutes 21 seconds

T536 Taxation Of Trans-Pacific Transactions
Audio Session 7: (i) ABC Case Facts and implications including discussion of approaches to transferring intangibles and tangibles across border as well as some implications of using "check-the-box entities", and (ii) Value Added Tax
14 years ago
1 hour 40 minutes 37 seconds

T536 Taxation Of Trans-Pacific Transactions
Audio Session 6: (i) General Anti-Avoidance Rules/Substance vs Form, and (ii) transfer pricing. For (i), a framework is presented for analyzing such situations. For (ii), a case study is presented for understanding value and structuring
14 years ago
1 hour 58 minutes 12 seconds

T536 Taxation Of Trans-Pacific Transactions
Audio Session 5: (i) Local Entity Participation Requirements, (ii) Tax Effective Locations including discussion of the Indo-Foods Case, and (iii) Discussion of ABC Case Study Facts and implications thereof
14 years ago
2 hours 8 minutes 58 seconds

T536 Taxation Of Trans-Pacific Transactions
Audio Session 4: (i) Forms of Doing Business in Another Country, (ii) Consolidated vs Separate Entity Taxation, (iii) Governmental Incentives including Tax Sparing, and (iv) Discussion of Khoo Holdings Case
14 years ago
2 hours 8 minutes 16 seconds

T536 Taxation Of Trans-Pacific Transactions
Audio Session 3: (i) Jurisdiction Case, (ii) Residency and Basis of Taxation, (iii) Classes of Income and Source, (iv) Elimination of Double Taxation, (v) Khoo Holdings Case, and (vi) ABC Case
14 years ago
2 hours 10 minutes 33 seconds

T536 Taxation Of Trans-Pacific Transactions
Audio Session 2: (i) Methodology, (ii) Ethics and Risks, (iii) Jurisdiction, (iv) the Sanctity of the Separate Legal Entity, and (v) Residency and Basis of Taxation
14 years ago
2 hours 13 minutes 4 seconds

T536 Taxation Of Trans-Pacific Transactions
Audio Session 1: (i) Introductory Comments, (ii) an In-Class Case Study to demonstrate what "international tax planning" is, and (iii) Methodology. The Case Study demonstrates what bad can happen if there is no planning
14 years ago
2 hours 1 minute 13 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 10: (i) Follow-up Discussion on Article 6 and US Code section 897, and (ii) Tax Treaty Articles 7–13, 15 and 21
14 years ago
1 hour 48 minutes 18 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 9: (i) Follow-up Discussion on Article 4 Residency regarding the Japan-US tax teaty, and (ii) Tax Treaty Articles 5 and 6
14 years ago
1 hour 58 minutes 51 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 8: (i) Tax Treaty Introductory Matters as well as Articles 1-4, and (ii) initial discussion on Article 5
14 years ago
1 hour 50 minutes 21 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 7: (i) ABC Case Facts and implications including discussion of approaches to transferring intangibles and tangibles across border as well as some implications of using "check-the-box entities", and (ii) Value Added Tax
14 years ago
1 hour 41 minutes 28 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 6: (i) General Anti-Avoidance Rules/Substance vs Form, and (ii) transfer pricing. For (i), a framework is presented for analyzing such situations. For (ii), a case study is presented for understanding value and structuring
14 years ago
2 hours 3 minutes 3 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 5: (i) Local Entity Participation Requirements, (ii) Tax Effective Locations including discussion of the Indo-Foods Case, and (iii) Discussion of ABC Case Study Facts and implications thereof
14 years ago
2 hours 17 minutes 31 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 4: (i) Forms of Doing Business in Another Country, (ii) Consolidated vs Separate Entity Taxation, (iii) Governmental Incentives including Tax Sparing, and (iv) Discussion of Khoo Holdings Case
14 years ago
2 hours 20 minutes 58 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 3: (i) Jurisdiction Case, (ii) Residency and Basis of Taxation, (iii) Classes of Income and Source, (iv) Elimination of Double Taxation, (v) Khoo Holdings Case, and (vi) ABC Case
14 years ago
2 hours 19 minutes 38 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 2: (i) Methodology, (ii) Ethics and Risks, (iii) Jurisdiction, (iv) the Sanctity of the Separate Legal Entity, and (v) Residency and Basis of Taxation
14 years ago
2 hours 23 minutes 39 seconds

T536 Taxation Of Trans-Pacific Transactions
Session 1: (i) Introductory Comments, (ii) an In-Class Case Study to demonstrate what "international tax planning" is, and (iii) Methodology. The Case Study demonstrates what bad can happen if there is no planning
14 years ago
2 hours 4 minutes 7 seconds

T536 Taxation Of Trans-Pacific Transactions
An introduction to practicing taxes internationally with a principal geographical focus on the Asia-Pacific region with particular emphasis on investments into and cross-border transactions with China, Japan, and other countries in the region. The practice of international taxation requires a combination of both knowledge and mental processes. Knowledge includes international tax principles and mechanisms and how various countries implement them. Mental processes include the approaches and skills required to analyze a cross-border business or investment, identify the relevant issues, arrive at alternative approaches that resolve the issues, and help the decision-maker reach conclusions. This course focuses on international income taxation concepts, principles and planning as applied generally in countries around the world and specifically within the Asia-Pacific region. There is also a section on value added tax as well as considerable discussion of tax treaties. The course is not focused on the US. As such, only a little time is spent on US tax rules and then mostly for illustration and comparison purposes. The video version of the course has been edited to include slides and other materials to help the viewer. As the audio version does not include these materials, the video version should be used if at all possible. A course paper written by the instructor (required reading for attending students) and several course handouts discussed in class are provided in pdf format. There's also pdf file that includes the content of each of the ten course sessions.