WebinarWebinar: 2017 Update to the OECD and UN Model Tax Conventions
- EUR 85 / USD 105 (VAT excl.)
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Client offer: a 20% discount for IBFD Membership clients and 10% discount for Global Tax Explorer (Plus) clients.
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- Webinar: 2017 Update to the OECD and UN Model Tax Conventions
Overview and learning objectivesThis webinar aims to give a practical overview for tax practitioners about the latest changes to the two models. It begins with briefly explaining the function of the two models in international taxation and highlighting the key differences in the articles, before it moves on to elaborately compare the changes made to them recently including the new permanent establishment definition, the addition of the new article 12A to the UN Model, as well as the lesser-known amendments in the Models such as articles 3, 4, 10, 13 and 23.After following this webinar, participants will be able to:
- comprehend the role of the two models in tax treaty interpretations
- apprehend the different policy considerations pursued by the models
- compare the two Models and highlight the key differences
- appreciate the main changes made to them in 2017
- identify tax risks related to the recent amendments
Field of study
Who should participateThe webinar is suitable for all tax professionals, including in-house tax personnel (e.g. directors, managers), tax lawyers, tax advisers, policymakers and government officials who deal with cross-border transactions, structures or cases and wish to understand the context, background and risks related to the 2017 update to the OECD and the UN Models.
Course level and prerequisitesThis is an intermediate-level webinar and participants are expected to be familiar with the key concepts of tax treaties.
Advance preparationParticipation in this webinar does not require any preparation.
Interactive webinar - "Group Internet Based" (live webinar only)To safeguard the interactive nature of the webinar, a limited number of participants will be accepted. Early registration is therefore recommended. During live webinars, it is possible to interact with the presenters via a chat message function. Please note that questions are answered based on relevance, order of receipt and available time. Additionally, participants in the live webinar are invited to answer poll questions or to complete short tests. Participants, who follow the live broadcast, will also have access to the on-demand version for a further 12 months from the live date.Date of live broadcast: 21 February 2019
On-demand webinarOn-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation or assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months from the date of registration and/or live broadcast.
Continuing Professional EducationMany accrediting organizations will grant CPE credit(s) for an IBFD audio-visual broadcast. It is advisable, however, that you check with your accrediting body as to whether this applies only to live webinars or to on-demand webinars as well.The International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. NASBA possible CPE credits - 1.5 (only applicable to live webinar).
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- Context and background
- Key tax policy considerations
- The 2017 update to the OECD and UN Models