Folleto cursos 2sem 14 ingles

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Virtual Courses Educating without barriers Since 2004, the InterAmerican Center of Tax Administrations has been holding virtual, atadistance educational activities on Taxation issues. The first of these courses, the Taxation Program began with a total of 49 participants from several Latin American countries; all of them tax administration officials. To date, after six editions of this course, there has been an estimated 30% increase in enrolment, which figure exceeds the Center’s initial expectations. The idea of designing atadistance educational courses is based on the Strategic Directions of the CIAT Strategic Plan, particularly the one dealing with training for the member countries. The experience acquired by CIAT up till now has allowed it to satisfactorily achieve one of its main objectives: the development of a permanent training program for the benefit of the tax administrations officials of its member countries. Currently the CIAT training program constitutes one of the Center’s leading programs as instrument for fulfilling its strategic objectives. The Executive Secretariat’s operational capacity is a relevant aspect in scheduling and carrying out its training actions. This includes direct actions by the ES staff as well joint actions scheduled and carried out by means of inter institutional agreements. The Executive Secretariat has a Tax Training Coordination Office under the Directorate of Tax Studies, which is in charge of the execution of plans and projects determined by the organization

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Virtual  Courses  

  Educating  without  barriers    

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Since  2004,  the  Inter-­‐‑American  Center  of  Tax  Administrations  has  been   holding   virtual,   at-­‐‑a-­‐‑distance   educational   activities   on  Taxation   issues.  The   first   of   these   courses,   the   Taxation   Program  began  with  a  total  of  49  participants  from  several  Latin  American  countries;  all  of  them  tax  administration  officials.      To   date,   after   six   editions   of   this   course,   there   has   been   an  estimated   30%   increase   in   enrolment,   which   figure   exceeds   the  Center’s   initial   expectations.   The   idea   of   designing   at-­‐‑a-­‐‑distance  educational   courses   is   based   on   the   Strategic   Directions   of   the  CIAT  Strategic  Plan,  particularly  the  one  dealing  with  training  for  the  member  countries.      The   experience   acquired   by   CIAT   up   till   now   has   allowed   it   to  satisfactorily   achieve  one  of   its  main  objectives:   the  development  of   a   permanent   training   program   for   the   benefit   of   the   tax  administrations  officials  of  its  member  countries.  

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   Currently   the   CIAT   training  program   constitutes   one   of   the  Center’s   leading   programs   as  instrument  for  fulfilling   its  strategic  objectives.    The   Executive   Secretariat’s  operational   capacity   is   a   relevant  aspect   in   scheduling   and   carrying  out   its   training   actions.   This  includes   direct   actions   by   the   ES  staff  as  well   joint   actions   scheduled  and   carried   out   by   means   of   inter-­‐‑institutional  agreements.    The  Executive  Secretariat  has   a  Tax  Training  Coordination  Office  under  the   Directorate   of   Tax   Studies,  which   is   in   charge   of   the   execution  of  plans  and  projects  determined  by  the  organization    

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VIRTUAL  COURSES  

Requirements  

Contact  persons  

María  Raquel  Ayala  Doval    Director  of  Training  and  Development  of  Human  

Talent  E-­‐‑mail:  [email protected]    

 Maureen  E.  Pérez  A.    Training  Coordinator  

E-­‐‑mail:  [email protected]      

César  Trejos    Training  Assistant  

E-­‐‑mail:  [email protected]      

Ana  Bonilla    Training  Assistant  

E-­‐‑mail:  [email protected]  

The   courses’   methodology   includes   the   weekly   study   of   contents   in   the   Lessons   and   reading   of  complementary  materials   that   afford   a  better  understanding  or  deal  with   specific   issues  of   said   contents,  which   may   appear   as   additional   bibliography.   Partial   exams   will   be   given   in   order   to   test   the   level   of  understanding  of  said  contents,  with  a  final  examination  at  the  end  of  the  course.      Some   other   dynamic   activities   are   anticipated,   such   as   opinion   forums,   working   groups,   case   studies,  virtual  seminars,  etc.,  which  will  be  the  practical  phase  of  the  courses.      Access  and  execution  time  of  these  activities  are  limited,  which  means  that  the  student  will  have  a  specific  date  for  beginning  the  task  as  well  as  a  maximum  time  period  for  concluding  it.      As  anticipated,  the  methodology  is  mainly  based  on  the  work  of  the  participants.  For  this  reason,  the  active  involvement  of   the  students   in   the  different  activities,   in  making  comments  and  consulting  the  Tutors,  as  well   as   the   exchange   of   opinions   and   interaction   with   the   other   participants,   among   others,   is   highly  desirable.      

• Identity  • University  graduate  or  postgraduate.  • Certification  issued  by  the  Administration  which  indicates  

that  it  is  official.  

The  interested  in  enrolling  in  courses  must  fill  out  the  registration  form  and  accompanied  by  photocopies  of  the  following:  

Methodology  

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VIRTUAL  COURSES    

Course  on  Transfer  Pricing  

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 Module  II.  Practical  Aspects  

Lesson  1.  Generalities  Lesson  2.  Use  of  the  Comparable  Uncontrolled  Price  Method  Lesson  3.  Use  of  the  Resale  Price  Method  Lesson  4.  Use  of  the  Cost  Plus  Method  Lesson  5.  Use  of  the  Transactional  Net  Margin  Method  Lesson  6.  Use  of  the  Profit  Split  Method    

Module  III.  Advanced  Aspects  Lesson  1.  The  Case  of  Intangibles  Lesson  2.  Intra-­‐‑Group  Services  Lesson  3.  Transfer  Pricing  and  Thin  Capitalization  Lesson  4.  Transfer  Pricing  Selection  and  Auditing  Processes    

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Objective:  The  course  endeavors  to  provide  knowledge  in  the  field  of  examination,  on  the  most  important  aspects  dealing  with  the  operation  and  application  of  transfer  pricing  in  transactions  carried  out  by  taxpayers.    Language:  English.    Participants:  It  is  intended  for  tax  administration  officials  and  individuals  of  the  CIAT  member  countries  dealing  with  taxation  issues  (Transfer  pricing,  international  taxation).    Duration:  35  weeks  (approx.)      Content:  the  course  is  composed  of  the  following  lessons:    

Module  I.  Theoretical  Aspects  Lesson  1.  Generalities  Lesson  2.  Traditional  Methods  Lesson  3.  Non-­‐‑Traditional  Methods  Lesson  4.  Comparability  Lesson  5.  Transfer  Pricing  Analysis  Process  Lesson  6.  Administrative  Procedures  Aimed  At  Solving  Controversies    

Registration  fee*  US$825.00    

(US$275.00  per  module)    

Deadline  of  announcement  July  04,  2014.  

 Begin  Date  August  2014.   *Note:  Registration  fee  for  

particular  is  US$1,125