Preliminary learning material

Tutorials

Taxing rights (video presentation)

Permanent establishments (video presentation)

Transfer pricing (video presentation)

Regulation

OECD Article 5 – extractDownload
OECD Article 9 – extract Download
OECD Transfer Pricing Guidelines – extractDownload
National legislation, corporate tax features (country-by-country)Download

Pre-course puzzles

Terminology cross-wordDownload
Terminology-word-scrambleDownload