09 - 12 Sep 2013Corporate Taxation: Tax Treaties and EU Aspects

This course is designed to give the participants a thorough understanding of the elements of international and EU tax law that are of practical importance with respect to the direct taxation of corporations. Course participants will gain an understanding of how to apply and use both tax treaties and EU tax law in their daily tax practice. The correlation between international and EU tax law and national tax systems will be examined and discussed as well. Specific emphasis will be put on the relevant provisions of the OECD Model Convention and the EU Treaty. Moreover, the course will cover the Parent-Subsidiary Directive and the Interest and Royalties Directive, which have a great impact on the tax planning of European companies. In addition, this course offers the opportunity to examine the leading cases of the Court of Justice of the European Union and the latest developments in the application and interpretation of tax treaties.

 

This is an interactive course, with case studies to enable participants to gain confidence in applying the skills acquired during the course. Prior to the course, participants will be given access to an online platform which provides them with additional pre-reading material and supplementary material (e.g. legal documentation, case law and related articles/literature). During the course, participants will be provided with a course binder containing documents relevant to the course.

 

Field of study
Taxes

The course is suitable for practitioners in tax advisory firms, in-house tax specialists in commerce and industry, tax authorities and government officials and judges dealing with tax cases. The course is particularly useful for tax professionals who have experience of their national tax system, but need to know about international and EU tax law and how it interacts with the national tax system.

This is an introductory-level course. Participants will be expected to have a basic knowledge of the tax system of at least one country in respect of corporate tax. 

In order to participate in this particular course, no advance preparation is necessary. However, for some courses, suggested reading materials may be made available on our online platform a few weeks before the start of the course.
 

To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 30 participants will be accepted. Early registration is therefore recommended.

Recommended NASBA CPE points for this course: 25 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Read more information on CPE points and accreditation for ITA courses.
 

Course fee and registration details

The course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance of the course, travel arrangements, payments and cancellations, please consult our FAQ.