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10 - 12 Oct 2018Practical Aspects of Tax Treaties

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.
 
Type:
Tax Courses
Language:
English
Location:
Kuala Lumpur - Malaysia
Level:
Introductory
Course code:
OC18MAL2
Price:
EUR 1,300 / USD 1,560 (VAT excl.)
Client offer:
20% discount for IBFD Membership clients and 10% discount for Global Tax Explorer (Plus) clients.
 
Early Bird Discount: a 30% discount will be automatically applied for registrations received 60 days or more before the commencement of the course (cannot be used in conjunction with other discounts).
 
 
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
Taxes

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.

Should you have a question, please send it to taxcourses@ibfd.org.

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
  • Bart Kosters is a Senior Principal Research Associate in IBFD’s Tax Services Department. Until January 2010, he was in charge of the IBFD Topicals Knowledge Group and until August 2005 he was...