WebinarWebinar: The Practical Impact of the Anti-Avoidance Measures in the OECD’s Multilateral Instrument (MLI) on International Tax Planning

This webinar will provide insight into how international tax planning may be impacted by the bilateral tax treaty changes aimed at preventing tax avoidance under the OECD’s Multilateral Instrument (MLI). The webinar will focus on the provisions that are specifically aimed at preventing tax avoidance and the transactions and arrangements these are intended to put a stop to. Consideration will also be given to what these provisions do not cover and how they interact with the non-treaty aspects of OECD BEPS. The webinar will also address how the changes may interact with domestic anti-avoidance laws and look at relevant recent international tax cases. For the impact of the MLI on permanent establishments in general, see our webinar on “Permanent Establishment Risks in International Tax Planning and Structuring in the Post-BEPS Era”.

 

The webinar will give participants the necessary tools to review their own or their clients’ international transactions and arrangements, and to anticipate the impact of changed tax treaty conditions on them.

 

After following this webinar, you will be able to:
 

• Describe the importance of the MLI in international taxation
• Define its personal scope
• List the administrative and the substantive provisions of the MLI
• Identify the key risks the MLI entails for international tax structures, including those involving hybrid mismatches, treaty shopping, dividend stripping, real estate structuring and low-taxed PEs
• Compare, contrast and apply the different anti-tax avoidance measures stipulated in the MLI to the above-listed structures

Field of study

Taxes

Who should participate

The webinar is suitable for all tax professionals, including accountants, in-house tax personnel (e.g. directors, managers), lawyers, advisers, policymakers and government officials who deal with cross-border transactions, structures or cases and wish to understand the risks, challenges and controversies related to the anti-avoidance measures in the OECD MLI. 

Course level and prerequisites

This is an intermediate-level webinar. Participants are expected to be familiar with the key concepts of tax treaties and international tax structures, and the practical problems related to them. 

Advance preparation

Participation to 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 are invited to answer poll questions or to complete short tests. Participants will also have access to the on-demand version for a further 12 months from the live date.
Date of live broadcast: 18 January 2018

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.

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​).

If you have any questions regarding following the webinar, technical requirements, or payments and cancellations, please consult our FAQ.