25 - 27 Nov 2019Recent Developments in International Tax Planning considering BEPS and the MLI
- Recent Developments in International Tax Planning considering BEPS and the MLI
Overview and learning objectives
This three-day intermediate-level course focuses on international tax planning structures of multinational corporations following recent international developments, such as the Base Erosion and Profit Shifting (BEPS) Project, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and the new OECD Transfer Pricing Guidelines.
The course is designed to provide participants who deal with international tax planning with the latest updates on tax treaty and transfer pricing developments relevant to their day-to-day work. It covers, through a combination of formal presentations and case studies, the practical implications these recent developments may have on existing structures that rely on tax treaties and highlights the risks associated with their use in the post-BEPS world.
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 personnel of multinational enterprises, tax accountants, economists and lawyers, in-house tax managers, tax and transfer pricing advisers, and government officials.
Course level and prerequisites
This is an intermediate-level course. Participants should be familiar with the underlying tax treaty principles.
Continuing professional education
Recommended CPE points for this course: 21 (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 at the course, travel arrangements, payments and cancellations, please consult our FAQ.
- Setting the scene
- OECD multilateral instrument
- The MLI in practice - an example
- Substance considerations in international tax planning
- Substance and permanent establishments
- Substance in global value chains
- Recent EU anti-tax avoidance developments
- Unilateral BEPS-motivated domestic law measures
- Transfer pricing post-BEPS
- Case studies