CIMA Mastercourse on International Taxation

CIMA has organised a Mastercourse on International Taxation on 23 June from 1 to 5 p.m. at the CIMA Auditorium. The seminar would focus on key article of the Double Tax Treaty such as, Permanent Establishment, Business Profits, Associated Enterprises, Dividend, Interest, Royalty and Elimination of Double Taxations. The presenters at the seminar are KPMG Principal – Tax and Regulatory Suresh R.I. Perera and KPMG Senior Manager – Tax and Regulatory Rifka Ziyard. 

This seminar is structured in a manner to shed light on the significant provisions of the Double Tax Treaties that are useful for corporates and would comprise of key topics that include, Creation of Permanent Establishment (PE), the rules of PE, implications on E-business and  treatment of business profits (including head office expenses, attribution rule, non-discrimination etc). The seminar will also focus on Article 10, 11 and 12 (Taxation of Dividend, Interest and Royalty) and the rules of beneficial ownership. Article 12 – Royalty is a key article to many corporates who obtain trademark, licenses, technical know-how. The methodologies of elimination of double taxation under the treaties will also be covered in the seminar.

Suresh R.I. Perera is a multidisciplinary professional with over 15 years of experience specialising in taxation with an accounting cum legal, qualifications and practical experience. He is a lecturer in tax law and a frequent presenter at many public seminars and has authored many publications.

Rifka Ziyard holds a Master of Business Administration (MBA) from the University of Colombo and a Bachelor of Commerce from the same university. She is a Fellow Member of the Chartered Institute of Management Accountant (CIMA) and is an Associate Member of the Sri Lanka Institute of Taxation (ATII). She is a lecturer in taxation and has also lectured for Tax Planning and Management at the MBA at the University of Colombo. She has hands on experience in Finance, Management and Taxation. She has also attended foreign training on International Taxation.

Please contact Gayani De Soyza on 2503880 or [email protected] for registration.