Page 61 - F1 Integrated Workbook STUDENT 2018
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Chapter 3
International Taxation
Outcome
By the end of this session you should be able to:
Explain the taxation issues that apply to an incorporated entity that operates
internationally such as the concept of corporate residence, the types of
overseas operations, the principles of double taxation relief and the types of
foreign taxation
and answer questions relating to these areas.
The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 3 of your Study Text
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