Module 1 - Principles of Corporate and Personal Income Tax

This foundational module explores the core concepts that underpin international taxation systems. Students will examine the fundamental distinction between residence-based and source-based taxation, understanding how different countries assert their right to tax income. The module covers corporate income tax structures across various jurisdictions, personal income tax implications for cross-border individuals, and the critical concept of nexus requirements that determine when a jurisdiction has the right to impose tax. Participants will gain essential knowledge of how domestic tax systems interact internationally and the challenges this creates for both taxpayers and tax authorities.