This course provides an overview of the main taxes which fall within the scope of IAS 12; corporate income tax and withholding tax. This e-learning course introduces the key principles which are typically used in the calculation of corporate income tax in many jurisdictions and will help the users to prepare basic calculations of corporate income tax, or to understand the calculations prepared by others. It also introduces the concepts of withholding tax, double taxation and double tax relief.
The course begins with an introductory video and is then divided into 4 chapters
- An introduction to corporate income tax
- Basic computations of corporate income tax
- Complex and group aspects
- Withholding taxes (when to withhold taxes)
It concludes with a ‘Check Your Understanding’ section which allows the user to test the concepts learned throughout the course and put his or her learning into practice.
This course is suitable for finance personnel who
- are directly or indirectly responsible for the calculation of the tax provision included in the financial statements
- are tasked with the preparation of the financial statements and need to understand the tax provisions calculated by others
- look after the profitability of a company and need to understand the impact that corporate income tax will have in the overall result of the company
- engage or deal with tax specialists, or who look after a team responsible for compliance with the company’s tax obligations in one or more jurisdictions
- are generally involved on the planning of transactions that will take place between different companies of the same group or with unrelated parties
- work in audit or otherwise encounter current income tax provisions as part of their role and wish to expand their knowledge, to gain a basic understanding of the main taxes covered by IAS12
For further information about the course and its content, please contact Deloitte Store Customer Services by email (firstname.lastname@example.org
When you purchase a Deloitte eLearning course via the Deloitte Store you will receive three emails:
- Confirmation of your order. This is usually sent within 15 minutes of your order being placed.
- Details of how to access your course. This will be sent within one working day of your order being confirmed.
- A VAT invoice. This will be sent within ten working days of your order being confirmed.
These emails will be sent to the email address you have used to create your account on the Deloitte Store.
If you are purchasing a course for a colleague or friend, please ensure their email address is supplied in the "order notes" field at checkout. Deloitte Store Customer Services - email@example.com
- are always available to handle any queries or update an order after it has been placed.
Purchasing a course entitles a single user to access the course up to 25 times during a 365 day period. This license period begins once your account has been created and your account details have been emailed to you. Please contact Deloitte Store Customer Services - firstname.lastname@example.org
- if you have any queries regarding this.
Note: EU VAT Registered Business customers only.
If you are purchasing one of our eLearning courses from outside the UK, but within the EU and you are a VAT registered business, please email Deloitte Store Customer Services
before you purchase, to supply your VAT registration number. We will supply you with a VAT exemption coupon code to be applied at the checkout. You will then be required to account for VAT under the reverse charge procedure (Article 196 Council Directive 2006/112/EC).
For any other query, please contact Deloitte Store Customer Services
Deloitte eLearning courses run online within your web browser on the Deloitte Learning Technologies' Learning Management System (LMS)
The LMS runs on Windows and OS X based PCs running modern web browsers (Microsoft Internet Explorer v8.0 or later, Google Chrome v28.0 or later, Mozilla Firefox v27.0 or later and Apple Safari v6.0 or later).
It will also run on tablet devices including iPads and Android based devices however please check with the Deloitte Store Customer Service team -email@example.com
- that your particular course is tablet compatible.