Tax Accounting - Cross Border Issues eLearning
Cross Border Issues
Price £99.00 Exc VAT


Product Information Purchase Information Technical Requirements
This course provides an introduction to the tax accounting issues associated with cross border investments and transactions. This course explores topics such as deferred tax resulting from investments in subsidiary and associate entities, accounting for intercompany transactions, and potential tax accounting issues resulting from foreign exchange gains or losses.

The course begins with an introductory video and is then divided into four chapters which explore the following topics in greater detail:

  • Identifying and understanding the causes of temporary differences associated with investment in entities (often referred to as the ‘outside basis difference’ or deferred tax on ‘unremitted earnings’)
  • Understanding the conditions under which deferred tax arising on ‘outside basis’ temporary differences is recognised;
  • The effects of inter-company transactions on deferred tax balances and the subsequent impact on the effective tax rate
  • Common tax accounting issues arising from foreign exchange gains or losses including recognition, translation and allocation of the related tax expense

The course concludes with a ‘Check Your Understanding’ section which allows the learner to test the concepts learned throughout the course and put his or her learning into practice.

This course is suitable for tax specialists who:

  • Have a good understanding of the fundamentals of accounting for income taxes in accordance with the IAS 12 and wish to develop their knowledge further
  • Would like to expand or refresh their knowledge of tax accounting issues which may arise in an international context
  • Work in a Group Tax function and have income tax reporting responsibilities
  • Work elsewhere in the business, but have responsibility for reporting local entity tax results to Group Tax for inclusion in the consolidated financial statements

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