International Tax School

Marko Saag

The training centre of Estonian business newspaper Äripäev and our attorney Marko Saag are organising a full international tax course aimed at CEO-s, CFO-s, accountants and lawyers of international businesses.
Marko says that although tax is not usually considered as a crucial factor in the decisions to engage in business activities, once the initial decision has been made, it often becomes an important business consideration. As taxes are constantly increasing your overall cost of business and international structures may both increase and decrease your tax burden, it is worthwhile to think of taxes before signing any documents.
This international tax course consists of 6 full-day lectures. Moreover, the participants will receive a comprehensive set of materials including some simulators which will help plan the tax burden of your international business more effectively.
The following topics are covered in the course:

  • Principles and sources
  • Taxation of natural persons
  • Residency
    • Change in residency
    • Income tax in cross border engagements
    • Social contributions in cross border engagements
  • Taxation of business profits
    • Which country has a right to tax?
    • Permanent establishment
    • Effect of permanent establishment
    • Calculation of profit to be attributed to the permanent establishment
    • Taxation of profit in the permanent establishment and head office
  • Withholding taxes
    • Dividends
    • Interest
    • Royalties
    • Elimination of juridical double taxation
  • International structures
    • Holding companies
    • Capital gains
    • Royalties and interests
  • Transfer pricing
  • VAT in international business
    • Place of supply and its effect
    • Registration for VAT in another country
    • Taxation of cross border transactions

The language of the course is Estonian.