10 - 12 Oct 2018Practical Aspects of Tax Treaties
- Practical Aspects of Tax Treaties
Overview and learning objectives
With increasing cross-border investments, taxpayers may be confronted with double taxation. For over a century, states have concluded treaties to avoid such double taxation. In recent years, there has been growing attention to the use of these double taxation treaties in international tax planning. This course deals with all relevant aspects in the application of tax treaties from a practical angle and discusses important topics, such as permanent establishment and transfer pricing, and the impact on these topics from the latest developments following the OECD BEPS Reports and the Multilateral Instrument (MLI), which – once implemented – will lead to adjustments of many tax treaties, as well as the most recent model conventions of the OECD and the United Nations. The course will consist of a combination of lectures and case studies
This is an interactive course with a maximum of 40 participants. Participants will receive access to online supplementary materials.
Field of study
Who should participate
The course is suitable for finance and tax staff of multinational enterprises, tax accountants, economists and lawyers, in-house tax managers, tax and transfer pricing advisers, government officials and tax officers.
Course level and prerequisites
This is an introductory-level course. Whilst prior experience of tax treaties is desirable, it is not a prerequisite to satisfactorily participate in this course.
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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 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.
- Introduction and residence
- The permanent establishment concept
- Dividends, interest, royalties, fees for technical services and capital gains
- Business profits and transfer pricing
- The 2017 OECD Model Convention and the 2017 UN Model Convention
- Employment income
- Basic tax planning principles
- Anti-avoidance rules
- Case studies