International & Cross-Border Tax

AMY Training Institute | Taxation Courses

Master Global Tax Concepts — Learn International Tax, Residency Rules, Double Tax Treaties & Cross-Border Compliance

In a globalized world, individuals and businesses regularly work across multiple countries. Overseas employment, freelance income, remote work, international trade, foreign investments, and cross-border companies have created complex tax obligations. This is where International & Cross-Border Tax becomes one of the most valuable professional skills.

The International & Cross-Border Tax program at AMY Training Institute is designed to train learners in global taxation principles, international tax rules, tax residency concepts, withholding tax basics, treaty relief, and compliance frameworks related to cross-border transactions.

This program is ideal for:

• learners in Pakistan preparing for international tax careers

• overseas Pakistanis dealing with multi-country income

• accountants and finance professionals expanding into international tax

• consultants advising clients with foreign business or foreign income

• entrepreneurs doing import/export or cross-border business

• individuals investing internationally (stocks, property, crypto, etc.)

This track equips participants with practical knowledge to understand how taxation works when money, people, and businesses move across borders.

🎯 What This Section Covers (Courses Included)

Under International & Cross-Border Tax, AMY Training Institute provides structured modules from beginner to advanced level:

✅ International Tax Fundamentals

• Why international taxation exists

• How different tax systems interact

• Tax jurisdiction concept: who can tax what and why

• Source-based vs residence-based taxation

• Global concepts of tax compliance and reporting

✅ Tax Residency & Residency-Based Taxation

• Meaning of tax residency for individuals and companies

• Common residency tests used worldwide

• Concepts such as:

  • days test / physical presence test

  • residency tie-breaker tests (treaty concept)

  • domicile and permanent home concepts

• Tax residency risks for overseas workers and expats

• Compliance planning for individuals with multiple-country exposure

✅ Permanent Establishment (PE) Concepts (Business Tax)

• What is Permanent Establishment (PE)

• When foreign businesses become taxable in another country

• Key PE types:

  • fixed place PE

  • dependent agent PE

  • service PE

• Common PE risks in international business and remote operations

• Compliance implications for cross-border companies

✅ Double Taxation & Double Tax Treaties (DTTs)

• What is double taxation and why treaties exist

• How double tax treaties work (conceptual + practical)

• Treaty relief methods:

  • exemption method

  • foreign tax credit method

• Reduced withholding tax rates under treaties

• Treaty interpretation basics

• How overseas Pakistanis and international businesses benefit from treaties

✅ Withholding Tax in Cross-Border Transactions

• Meaning of withholding tax

• When withholding tax applies in international payments

• Cross-border payments commonly subject to withholding:

  • dividends

  • interest

  • royalties

  • technical service fees

  • management fees

• Treaty impact on withholding tax

• Compliance and reporting basics

✅ International Business Structures & Tax Planning (Legal & Ethical)

• Cross-border business structuring fundamentals

• Tax-efficient legal structuring awareness

• Understanding holding companies and operating companies

• Risk of aggressive tax planning and compliance violations

• Ethical cross-border tax planning concepts

✅ Transfer Pricing Basics (Foundation Level)

• Introduction to related party transactions

• Arm’s length principle explained

• Why transfer pricing is becoming mandatory globally

• TP documentation overview (basic awareness)

• Preparation pathway to advanced TP programs

✅ Overseas Income Tax Awareness

• Salary income earned abroad (residency impact)

• Freelancing and remote work income taxation

• Foreign investment income (dividends, capital gains, rent)

• International bank account reporting awareness

• Tax obligations for overseas Pakistanis depending on country systems

✅ Cross-Border Trade & Indirect Taxes

• Cross-border sales and taxation overview

• Customs duty concepts and basic compliance

• International VAT/GST concepts (overview)

• Import/export taxation awareness

• Basic compliance understanding for trading businesses

✅ Practical Case Studies & International Tax Scenarios

• Real-world tax scenarios for individuals and businesses

• Cross-border income case studies

• Treaty benefit case studies

• PE risk case studies

• Compliance-focused decision frameworks

🌟 Benefits of Completing International Tax Programs

After completing this track, learners will gain:

• strong understanding of international tax fundamentals

• ability to interpret tax residency and cross-border obligations

• knowledge of double taxation relief and treaty benefits

• awareness of withholding tax and compliance needs

• capability to support businesses in cross-border transactions

• readiness to progress into advanced TP and international tax advisory

• confidence to work with international clients and multi-country cases

This certification provides global-level tax knowledge that is highly valuable for finance professionals and consultants.

💼 Career, Business & Self-Employment Value

✅ Career Value

International tax knowledge supports career roles such as:

• international tax associate

• tax analyst (cross-border taxation)

• corporate tax executive with international exposure

• compliance officer supporting global operations

• advisory support roles in consulting firms

It is highly demanded in:

• multinational companies

• consulting and tax advisory firms

• import/export and international trading companies

• offshore business operations and cross-border service providers

This training greatly improves employability for learners targeting GCC and global career paths.

✅ Business & Self-Employment Value

This program is extremely beneficial for entrepreneurs and freelancers who:

• provide services internationally

• run cross-border businesses

• receive income from multiple countries

• invest in global markets

• plan to work with overseas clients

It also supports individuals who want to:

• build international taxation consultancy skills (subject to regulations)

• assist overseas Pakistanis with tax awareness and compliance planning

• improve business structuring knowledge for long-term stability

🧠 How We Ensure You Become Fully Skilled

AMY Training Institute ensures practical learning through:

• step-by-step explanation of complex international tax concepts

• simplified treaty and residency learning framework

• real-case examples and scenario exercises

• case study methodology for PE and withholding taxes

• structured templates and checklists for international compliance thinking

• assessment tests to confirm concept mastery

Our approach ensures learners develop real skills to interpret and manage cross-border tax situations confidently.

💻 100% Online Learning – Study From Anywhere

All international tax programs are delivered online:

✅ 100% online learning
✅ accessible from Pakistan and worldwide
✅ flexible schedule suitable for working professionals
✅ learn at home at your convenience

After Course Completion You Receive:

• recorded lectures for revision

• complete notes, presentations and study material

• case study documents and practical examples

• treaty understanding frameworks and compliance checklists

This ensures learners remain well-equipped long after completing the course.

📜 Certification Value

Upon successful completion, participants receive:

✅ Professional Certification in International & Cross-Border Taxation

Issued by AMY Training Institute

This certification:

• demonstrates international-level tax knowledge and compliance awareness

• strengthens professional profile in multinational and advisory environments

• supports career progression in tax consulting and corporate finance roles

• acts as strong foundation for advanced programs like:

  • transfer pricing and BEPS

  • international corporate structuring

  • advanced treaty interpretation

  • global compliance advisory

This certification has strong value because international tax is considered a premium skill globally.

📞 Admissions, Fee & Further Queries

For detailed course outline, fee structure, schedule, and enrollment support:

📱 WhatsApp: +971 585988151
📧 Email: anam@amybusinessconsulting.com

Our team will guide you based on:

• your current level and experience

• your tax career or business objectives

• beginner/intermediate/advanced track selection