Tax Accounting - Introduction to Corporate Income Tax eLearning
Introduction to Corporate Income Tax
Price £99.00 Exc VAT


Product Information Purchase Information Technical Requirements
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 ().

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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 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).

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