22 - 24 Oct 2018Current Issues in International Tax Planning
- Current Issues in International Tax Planning
Overview and learning objectives
Subsequent to the OECD/G20 BEPS Project and the EU initiatives, the implementation and the impact of these measures are key elements of the work ahead. In this course we are looking at the most recent updates, the current status and the prospects regarding international tax planning. Our focus areas throughout the course will include the following:
- current trends in international tax planning, including the review and monitoring of the implementation of the OECD BEPS measures, an update on the EU developments and a brief look at the recent developments in Africa, the Middle East, Latin America and Asia-Pacific;
- the effectiveness of anti-avoidance measures such as GAARs, CFC regimes, thin capitalization rules and treaty anti-abuse rules;
- tax treatment of related-party debt financing, captive insurance and other intra-group financial transactions;
- international tax considerations of mismatches in entity and instrument characterization;
- international tax aspects of transactions involving intangibles;
- recent developments concerning transfer pricing;
- the future of advance tax rulings and the latest update on EU State aid investigations; and
- the most recent update on the implementation of the multilateral instrument and its impact on international tax planning involving tax treaties.
Field of study
Who should attend?
The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, and government officials.
Course level and prerequisites
This is an intermediate-level course. Participants will be expected to have a basic knowledge of the tax system of at least one country.
In order to participate in this particular course, no advance preparation is necessary. Participants will have access to relevant online collections on the IBFD Tax Research Platform for a period of two weeks.
Interactive course - "Group Live"
To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 32 participants will be accepted. Early registration is therefore recommended.
We invite you to send us in advance any technical, content-related questions you may have. During the course we will try to address your specific questions, but please note that this will depend on the amount of time available, the relevance of the questions and the order in which the questions are received.
Should you have a question, please send it to email@example.com.
Disclaimer: The information provided during the course has been prepared solely for the instruction of course participants. This information is not intended to constitute advice on any particular matter
Continuing Professional Education
Recommended NASBA CPE points for this course: 20.5 (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 IBFD International Tax Courses.
Course fee and registration detailsThe 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.
- Current trends in international tax planning
- Current issues in international tax planning - the MNE’s business perspective
- Countering Aggressive Tax Planning – From an EU Perspective
- International tax, financial and offshore centres’ latest reactions
- BEPS implementation and the multilateral instrument – has it been a success?
- Update on tax planning for holding and financing activities
- The end of tax structuring through hybrid entities and hybrid instruments?
- Permanent establishments and their relevance in international tax planning
- The future of transfer pricing
- Current update on tax planning for intangibles (and R&D activities)
- The future of ATRs and the latest update on EU state aid investigations
- Case study