About the course

Duration: 40 Hours | 2 October – 19 November
Days: Tuesdays & Wednesdays

Time: 7:00 PM – 9:30 PM (2.5 hours each session) (Pakistan Time)

Sessions per Week: 2

Duration: 8 weeks

Why Enroll in This Course?

This is your opportunity to master the Principles of International Taxation for ADIT Module 1 with one of the leading experts in the field, Ahmed Arslan ACA, ADIT. Who should enroll: tax professionals, consultants, or aspiring ADIT candidates What you’ll gain:

• Exam-focused insights into Module 1 topics
• Practical examples and real-world case studies
• Interactive learning with Q&A and discussion
• Study material, slides, and summaries
• Certificate of Completion from Arslan Academy Hook: Build your international tax expertise and position yourself as a global tax professional.

Course Outline

WEEK 1 – INTRODUCTION TO INTERNATIONAL TAX

• Overview of International Taxation & ADIT
• Importance, scope & objectives
• Sources of International Tax Law
• Principles of Jurisdiction: Residence vs Source
• Territorial vs Worldwide Tax Systems
• Tax Neutrality Concepts

WEEK 2 – DOUBLE TAXATION RELIEF

• Understanding Double Taxation
• Methods of Relief: Exemption vs Credit
• Unilateral vs Treaty Relief
• Practical Applications & Case Studies

WEEK 3 – TAX TREATIES (FOUNDATIONS)

• Vienna Convention on the Law of Treaties
• OECD & UN Model Tax Conventions – Overview
• Structure of a Tax Treaty
• Articles 1–5: Scope, Residency, Permanent Establishment
• Practical Examples on PE Determination

WEEK 4 – TAX TREATIES (ADVANCED)

• Articles 6–12: Income from Immovable Property, Business Profits, Shipping, Dividends, Interest, Royalties
• Articles 13–23: Capital Gains, Employment Income, Directors’ Fees, Other Income
• Methods for Eliminating Double Taxation

WEEK 5 – TRANSFER PRICING BASICS

• Arm’s Length Principle
• OECD Transfer Pricing Guidelines
• Methods of Transfer Pricing: CUP, Resale, Cost-Plus, TNMM, Profit Split
• Comparability Analysis & Case Examples

WEEK 6 – CROSS-BORDER TAX AVOIDANCE

• Tax Avoidance vs Tax Evasion
• GAAR & SAAR Rules
• Thin Capitalization & CFC Rules
• Hybrid Mismatches

WEEK 7 – OECD & BEPS ACTION PLAN

• BEPS Overview (Base Erosion & Profit Shifting)
• BEPS 1–15 Action Points
• Pillar One & Pillar Two Rules
• Minimum Taxation & Digital Economy Challenges

WEEK 8 – VAT & INDIRECT TAXATION

• Introduction to International VAT/GST
• Place of Supply Rules
• Cross-Border Services & Customs Duties
• EU VAT System vs Other Jurisdictions
• Practical VAT Scenarios

WEEK 9 – TAX POLICY & ADMINISTRATION

• Tax Competition & Harmful Tax Practices
• Role of OECD, UN, and EU in Tax Policy
• Tax Havens & Blacklists
• Dispute Resolution: MAP & Arbitration
• Tax Transparency & Exchange of Information

WEEK 10 – EXAM PREPARATION & CASE STUDIES

• Past Paper Analysis (ADIT Module 1)
• Case-Based Problem Solving
• Exam Writing Techniques
• Final Mock Exam & Review
• Key Takeaways & Wrap-Up
• Certification & Next Steps

 

Target Audience

• ADIT aspirants preparing for Module 1 exam
• Tax professionals
• Accountants, lawyers, and consultants in international tax
• Professionals seeking CPD hours and global tax knowledge

What You’ll Get

• 40 hours of expert-led interactive sessions
• Comprehensive slides, notes & case studies
• Mock exam practice and interactive discussions
• Certificate of Completion from Arslan Academy
• Optional recording access for revision