UnscheduledInternational Taxation of Oil and Gas and Other Mining Activities

This course is designed to provide participants with in-depth analyses of international taxation issues related to oil and gas and other mining activities. It starts with an overview of relevant international tax considerations in this field and how these tax risks are managed. The tension between source and residence taxation of multinational enterprises and their employees involved in the oil and gas and other mining activities are explored further in sessions dealing with offshore exploration activities, permanent establishments, treaty characterization of various types of income that are associated with this industry and the taxation of expatriate employees. The course concludes with analyses of transfer pricing issues that are commonly found in the oil and gas and other mining industries and provides insights into how these issues are managed.

 

The course is ideal for in-house tax managers, advisors and government officials working with enterprises or individuals involved in the oil and gas and other mining industries.

 

This is an intermediate level course. Participants should be familiar with the basic tax treaty concepts and the domestic law of at least one country, in particular as it relates to cross-border situations.

 

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 documentation 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 CPE points for this course: 24.5 (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.

 

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.