COURSE DETAILS
In this course, we shall tackle the basics of Withholding taxes across Africa. We shall consider the special classes of income chargeable to tax and who has the obligation to withhold taxes. Moreover, a special attention would be given to withholding taxes in cases of reimbursements and disbursements. Deposits and advance payments also would be considered.
Finally, we would conclude with a country analysis . Needless to mention that all along the course participants would be prompted to attempt questions and go case studies to further enhance their understanding on withholding taxes.
TARGET AUDIENCE
- Business and financial advisers
- Chief finance officers
- Finance professionals
- Professional accountants
- Professionals in audit and assurance engagements
- Professionals in the legal practice
- Students in the finance and taxation field
Example Curriculum
- Intro (1:58)
- Course Agenda (2:19)
- What is withholding Tax and how does it operate? (24:29)
- Special Classes of income chargeable to tax (3:41)
- Obligation to withholding tax When does that arise? (16:07)
- Reimbursements and disbursements (15:02)
- Case Study 1 - Withholding tax Implications - Question and Answer (4:05)
- Deposit and advance payments (4:26)
- Case Study 2 -Withholding tax implications - Question and Answer (2:56)
- Country Analysis - Kenya (15:29)
- Case Study 3 - Withholding tax implications - Question (7:28)
- Case Study 3 - Withholding tax implications - Answer (7:11)
- Country Analysis - Nigeria (11:45)
- Case Study 4 - Withholding tax Implications - Question (6:08)
- Case Study 4 - Withholding tax Implications - Answer (10:00)
- Country Analysis - Mauritius (3:15)
- Case Study 5 - Withholding tax implications - Question (6:36)
- Case Study 5 - Withholding tax implications - Answer (8:41)
- Case Study 6 - Withholding tax implications - Question (6:19)
- Case Study 6 - Withholding tax implications - Answer (3:07)
- Royalty (2:15)
- Case Study 7 - Withholding tax Implications - Question (6:24)
- Case Study 7 - Withholding tax Implications - Answer (4:00)
- Rent Payments (2:25)
- Services rendered by non-residents (2:07)
- Case Study 8 -Withholding tax implications - Question (3:57)
- Case Study 8 -Withholding tax implications - Answer (7:48)
- Management Fees (1:16)
- Commissions (1:38)
- Comparative Analysis - Botswana, Mauritius, South Africa (4:36)
- Course Agenda (1:38)
- What is a tax treaty and its intended objectives (3:06)
- When is a tax treaty in force? (2:21)
- The Multilateral instrument and its impact (7:45)
- Principal purpose test (4:01)
- Access to treaties - Domestic Law restriction - Ghana (4:56)
- Access to treaties - Domestic Law restriction - Kenya (9:08)
- Access to treaties - Most Favoured Nation Clause - South Africa (12:14)
- Tax Treaties - Definitions and Rates (Dividends) (4:10)
- Tax Treaties - Definitions and Rates (Interest) (4:11)
- Tax Treaties - Definitions and Rates (Technical) (2:46)
- Tax Treaties - Definitions and Rates (Royalty) (5:33)
- Case Study 1 - Withholding Tax Treaty implications - Question (3:53)
- Case Study 1 - Withholding Tax Treaty implications - Answer (8:03)
- Accounting for Withholding Tax (5:54)
- Transfer Pricing - Withholding Tax (2:00)
- Thank you (0:19)
TAX COURSE TESTIMONIALS
NISHA DINNARAM
Financial AccountantThe instructor was very engaging, explained each topic with great clarity, humor and accuracy. He went at a perfect pace for both the beginners and those with previous knowledge. Also considering the challenges virtual learning has, I think Mr. Deven really excelled at keeping everyone engaged and kept active participation in the class. The virtual learning experience was very well set up. The delivery of the content was engaging, and I really appreciate the format of showing how to model different concepts/scenarios, clearly showing formulas so that it can be easily understood by any participant.
ALSHAFEE HEEROO
Management AccountantThe tax training courses from Carpux tax has truly added value to our entity and to me as an individual. It is a massive help to fulfill our duty as an employee. The trainer Deven plays a great role in delivering these courses. I can say confidently that Deven is a world class tutor with lots of professional qualities.
GINA CHUTTUR
Fund AdministratorI really found the courses and training incredibly beneficial and I have gained a lot of knowledge around the subject of tax. Deven has a vast knowledge and experience about tax and his humour, interaction and presentation has complimented the course.
JACQUES HATTINGH
Financial ManagerThe training provided by Carpus Tax has reinforced our basic knowledge and introduced new concepts in the various tax regimes. With Covid-19 they have adapted their training by still interacting with the participants and not only focussing on theoretical aspects but also interpretation problems that may arise in practical situations. Their training is not limited to Mauritius but the whole of Africa. They are our Tax Training Partner of choice.
OUR TRAINING TEAM
MR DEVEN MARIANEN
FOUNDER, CEO
Deven is a Chartered Tax Adviser and member of the Chartered Institution of Taxation (UK). He is also a fellow member of the Association of Chartered Certified Accountants. Deven’s experience cuts across different types of taxes. He has led assignments for large MNC’s in oil & gas (upstream, on-stream and downstream), mining, hospitality, financial services, FMCG, pharmaceutical, telecommunications, agriculture, renewable energy and real estate industries. His accounting background enables him to advise on tax impact and reporting of SYSCOHADA and IFRS. He contributes in changes in tax legislations and regularly writes technical articles in his field.
MR NISSAR CHAMROO
TAX MANAGER
Nissar is a young tax enthusiast who is driven by his will to excel whether on the football pitch, a pool match or professionally! With his can-do attitude and team spirit, Nissar is a great team player! He is an avid publisher of tax articles on his linkedIn Profile and often engages discussions in the Tax Community.
Nissar’s role at Carpus Tax is mainly focused on developing the Tax Training Arm of the company. We help to provide professional tax courses to our clients that best suits the needs of their businesses and also help with the upskilling of their workforce. He also aids in Tax Advisory and Tax Reviews of our portfolio of clients. He is actively involved in helping companies in satisfying and reviewing their Transfer Pricing requirements.
MS CHRISTELLE LI
TAX RESEARCH ANALYST
Christelle holds a Bachelor of Laws and is a foreign language enthusiast. Christelle is fluent in English and French. She has a basic knowledge of Korean and Chinese. Driven by passion, she takes pride in creating content for Carpus Tax.
Christelle’s role at Carpus Tax is mainly focused on Content Creation, Training and Research Advisory where she empowers our clients with on-point advice. With her background in the legal sector and her experience dealing with France-based clients, Christelle provides a unique perspective to our clients in both Francophone and Anglophone Africa.