Corporate Taxation
Understand how to calculate corporate tax, ethical considerations of taxation, and tax issues in international taxation.
Format
Online
NASBA Field of Study
Business Management and Organization
Level
Intermediate
CPE Credits
1
Author(s)
Authored by an extensive network of global SMEs in connection with AICPA and CIMA staff.
Availability
1 year
Product Number
FLP21MP084SSO
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.
This is a standalone course but if you’re interested in more of this type of learning while earning a designation, explore the CGMA® Finance Leadership Program.
- Global accounting and finance professionals
- Management accounting professionals
- Controllers
- CFOs
- Finance vice presidents
- Finance directors
- CPAs and CAs
- Calculate corporate taxable income and liability from a given set of rules
- International taxation principles
- Ethics of taxation
- Determine the corporate tax liability for a trading activity or sale of an asset.
- Identify the key tax issues of trading internationally.
- Recognise ethical considerations of taxation and implications of tax avoidance and evasion.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
Contact usThe Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.
Ratings and reviews
Log in to apply your member discount.