TOPICS:

1. Understand the charge to corporation tax based on residency rules
2. Demonstrate a knowledge of the OECD model tax treaty including the implications of a permanent establishment
3. Assess criteria for the start-up company exemption
4. Assess the implications of being a close company and the implications for the company and shareholders on distribution
5. Advise on the criteria for various corporation tax reliefs (R&D tax relief, the knowledge development box, participation exemption)

** Please note that as this class is part of the full certificate programme, previous modules and assessment process may be referred to throughout. **

Key Course Details:

Location: Online via Live Stream
Time: 9am - 4pm
CPD Credit: 6 structured hours
Cost: €250 Member; €295 CPA Non-member