Introduction

The global workforce and international mobility have significantly increased the number of non-resident individuals subject to taxation across different jurisdictions. Understanding how to determine residency status, source income, and apply relevant tax treaties is essential for compliance and effective tax planning. Taxation of Non-Resident Individuals Training Course offers a comprehensive exploration of the principles, rules, and practices governing the taxation of non-resident individuals, emphasizing both domestic and international tax implications.

Participants will gain in-depth knowledge of income sourcing rules, withholding tax obligations, double taxation relief, and the application of tax treaties under the OECD and UN models. The course further addresses compliance requirements, filing obligations, and practical strategies to manage cross-border taxation risks. Through illustrative examples and case studies, learners will develop the skills needed to analyze residency issues, assess tax liabilities, and ensure regulatory compliance.

Programme Curriculum

Taxation of Non-Resident Individuals Training Course

Introduction

Course Objectives

Understand the fundamental principles of non-resident individual taxation.
Identify criteria for determining tax residency status under domestic laws and treaties.
Apply income sourcing rules for employment, investment, and business income.
Analyze the role and application of double taxation agreements (DTAs).
Evaluate withholding tax obligations for different income types.
Assess compliance and filing obligations for non-resident taxpayers.
Interpret OECD and UN model conventions in cross-border tax contexts.
Examine the treatment of expatriates and short-term assignees.
Develop strategies to minimize double taxation risks.
Understand digital economy taxation implications for non-residents.
Apply best practices for documentation and tax reporting.
Analyze enforcement trends and dispute resolution mechanisms.
Enhance tax advisory skills in handling international tax matters.

Organizational Benefits

Improved compliance with international and domestic non-resident tax rules.
Reduced exposure to penalties and double taxation disputes.
Enhanced accuracy in determining residency and sourcing income.
Strengthened understanding of international tax treaties and applications.
Better management of expatriate and foreign workforce tax obligations.
Increased efficiency in cross-border tax reporting and withholding.
Greater capability to provide informed tax planning and advisory services.
Enhanced reputation for compliance and international best practices.
Minimized risks related to permanent establishment and digital taxation.
Strengthened capacity to adapt to evolving global tax regulations.

Target Audience

Tax consultants and advisors
Accountants and auditors
Corporate finance managers
Legal and compliance officers
International payroll specialists
Expatriate program managers
Government tax officials
Multinational enterprise executives

Course Duration: 5 days

Course Modules

Module 1: Fundamentals of Non-Resident Taxation

Overview of non-resident taxation principles
Determining non-residency and scope of tax liability
Key differences between resident and non-resident taxation
Tax implications of short-term vs. long-term stays
Practical examples of residency determination
Case Study: Determining residency status for a foreign consultant

Module 2: Source of Income and Withholding Rules

Source rules for employment, business, and investment income
Withholding tax mechanisms and obligations
Cross-border income recognition and timing issues
Tax implications for dividends, interest, and royalties
Computation of tax due for non-resident income streams
Case Study: Applying source rules to a non-resident investor

Module 3: Double Taxation and Tax Treaties

Understanding double taxation and its implications
Overview of OECD and UN model tax conventions
Relief mechanisms under bilateral tax treaties
Interpretation of key treaty articles and terms
Treaty override and conflict resolution principles
Case Study: Claiming treaty relief for dual residency income

Module 4: Employment and Expatriate Taxation

Tax treatment of foreign employees and contractors
Employer and employee compliance obligations
Permanent establishment risk for expatriate staff
Fringe benefits and equity compensation taxation
Payroll withholding and reporting for expatriates
Case Study: Tax compliance planning for inbound expatriates

Module 5: Business Income and Permanent Establishment Issues

Criteria for establishing a permanent establishment (PE)
Attribution of profits to PE and reporting obligations
Interaction between domestic tax laws and treaties
Compliance risks associated with digital operations
Tax planning for minimizing PE exposure
Case Study: PE assessment for a foreign marketing agent

Module 6: Digital Economy and Remote Work Taxation

Tax challenges in the digital economy
Nexus and virtual presence implications
Taxation of remote and gig economy workers
Emerging trends in digital services taxation
Reporting and compliance considerations
Case Study: Remote work taxation under the new OECD rules

Module 7: Compliance, Reporting, and Documentation

Filing obligations for non-resident individuals
Tax identification and registration processes
Recordkeeping and evidence requirements
Penalties for non-compliance and late filing
Practical steps for ensuring tax transparency
Case Study: Filing obligations for a foreign consultant

Module 8: Dispute Resolution and Best Practices

Common areas of dispute in non-resident taxation
Mutual agreement procedures and arbitration
Strategies for preventing and managing disputes
Tax authority audit procedures and responses
Best practices for non-resident tax planning
Case Study: Resolving cross-border tax audit disputes

Training Methodology

Interactive lectures and expert-led discussions
Case study analysis and group problem-solving sessions
Practical simulations on residency and source rules
Real-life examples illustrating treaty applications
Comprehensive course materials and reference guides
Participant presentations and feedback sessions

Register as a group from 3 participants for a Discount

Send us an email: info@fineskilltrainingcenter.org or call +254769199797

Certification

Upon successful completion of this training, participants will be issued with a globally- recognized certificate.

Tailor-Made Course

We also offer tailor-made courses based on your needs.

Key Notes

a. The participant must be conversant with English.

b. Upon completion of training the participant will be issued with an Authorized Training Certificate

c. Course duration is flexible and the contents can be modified to fit any number of days.

d. The course fee includes facilitation training materials, 2 coffee breaks, buffet lunch and A Certificate upon successful completion of Training.

e. One-year post-training support Consultation and Coaching provided after the course.

f. Payment should be done at least a week before commence of the training, to Fineskill Training Center account, as indicated in the invoice so as to enable us prepare better for you.

Programme Fee

Duration: 5 Days

Method: Online or Physical

Online Price: $1,000

Physical Price: $1,500

Certification: Accredited Certificate

View Available Dates 📄 Download Course Outline (PDF)

Available Sessions

Location

Month

Year

Oct 19 2026

19 Oct — 23 Oct 2026

💻 Online / Virtual session

Online $1,000