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WebinarWebinar: Current Issues in the Taxation of Cross-Border Passive Income

This approximately 1.5-hour webinar aims to provide an update on the latest issues related to taxation of cross-border passive income (dividends, interest, royalties, technical service fees) including tax treaty/model issues (e.g. rules governing passive income under the 2014 and 2017 OECD/UN Model Conventions), case law of the Court of Justice of the European Union (ECJ) (e.g. Cases C-115/16, C-118/16, C-119/16 and C-299/16), beneficial ownership developments around the globe (e.g. China, Indonesia, Italy, Korea) and news related to relevant EU Directives.
 
Type:
Webinars
Language:
English
Level:
Intermediate
Price:
EUR 85 / USD 105 (VAT excl.)
Client offer:

Client offer: a 20% discount for IBFD Membership clients and 10% discount for Global Tax Explorer (Plus) clients.
Bulk discount: a 20% discount will be applied to registrations received for 5 people or more made in one order.

Please note: Registrations to the live webinar will be closed in the morning one day prior to broadcasting or when the maximum number of registrations has been reached. Webinars can be purchased by credit card only. If you register for a live webinar, your access will remain active for 12 months after the broadcast (in case you are unable to follow it live). 
 
Webinar: Current Issues in the Taxation of Cross-Border Passive Income

Overview and learning objectives

The expert panel will explain how passive income is taxed under tax treaties and EU Directives, and what impact anti-avoidance rules (especially on beneficial ownership) as well as the latest tax treaty and ECJ case law might have in cross-border situations.
 
After following this webinar, participants will be able to:
 
  • comprehend the tax treaty and EU Directive attribution rules on passive income
  • understand the importance of these rules for cross-border structures
  • get to know the different anti-avoidance rules that might play an important role in cross-border situations
  • appreciate the impact of the latest tax treaty and ECJ case law
  • apprehend the importance of the notion of beneficial ownership and its evolvement around the globe
  • identify potential risks for corporates earning passive income

Field of study

Taxes
 

Who should participate

The 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 practical aspects of the taxation of cross-border passive income. 
 

Course level and prerequisites

This is an upper intermediate-level webinar and participants are expected to be familiar with the key concepts of tax treaties and EU Directives.
 

Advance preparation

Participation 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: 8 May 2019

 

On-demand webinar

On-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 Education

Many 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​).

 

Webinar registration details

If you have any questions regarding following the webinar, technical requirements, and payments and cancellations, please consult our FAQ.
  • Context and background: the importance of tax treatment of passive income for cross-border structures
  • Passive income and tax treaties
  • Treatment of passive income under EU Directives (Interest and Royalties, Parent-Subsidiary) and recent developments
  • Anti-avoidance measures concerning passive income
  • Recent domestic, international tax treaty and ECJ case law
  • Core risks and opportunities in the future
  • Premkumar Baldewsing 
    Premkumar Baldewsing is a Principal Research Associate at IBFD. He has extensive experience in the (inter)national tax arena, including in senior in-house tax functions with financial...
  •  Ruxandra Vlasceanu
    Ruxandra Vlasceanu is a Principal Associate in IBFD’s European Knowledge Group, serving as managing editor of the Mergers & Acquisitions publication and author/editor of other IBFD...
  • Vanessa Arruda Ferreira is Principal Associate for the Latin America Knowledge Group. She is the chief editor for Latin America and an instructor for IBFD International Tax Training, and she is...