WebinarWebinar: Taxation of Capital Gains and Offshore Indirect Transfers
- EUR 85 / USD 105 (VAT excl.)
- Client offer:
Client offer: Included in the subscription package 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.
- Webinar: Taxation of Capital Gains and Offshore Indirect Transfers
Overview and learning objectivesThe webinar includes a discussion of the taxation of capital gains under tax treaties, the concept of OITs and their role and importance in international tax structuring, the objectives pursued by MNEs in relation to OITs and the means to achieve those objectives. In addition, the responses from international tax policymakers, domestic tax administrations and courts will be discussed.After following this webinar, participants will be able to:
- comprehend the tax treaty rules on the taxation of cross-border capital gains;
- appreciate the purpose of OITs in international tax structuring;
- identify tax risks related to OITs under domestic legislation and under tax treaties;
- interpret and define the scope of the regulatory requirements and manage compliance with them; and
- apply the guidance laid down by tax administrations, courts and international organizations in the field of OITs.
Field of studyTaxes.
Who should participateThe webinar is suitable for all tax professionals, including in-house tax personnel (e.g. directors and managers), tax lawyers, tax advisers, policymakers and government officials who deal with cross-border transactions, structures or cases and who wish to understand the risks, challenges and controversies related to offshore indirect asset transfers in the post-BEPS era.
Course level and prerequisitesThis is an upper intermediate-level webinar. Participants in this webinar are expected to be familiar with the key concepts underlying the capital gains article of tax treaties, specifically the tax treaty treatment of cross-border sales of immovable properties and shares.
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, only 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 after the live date.Date of live broadcast: 31 January 2019
On-demand webinarOn-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation, nor do they offer the 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, to 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) on the National Registry of CPE Sponsors as a sponsor of continuing professional education. 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. Participants who follow the live webinar can claim 1.5 CPE credits, while those following the on-demand version cannot claim the credits.
Webinar registration detailsIf you have any questions regarding following the webinar, technical requirements or payments and cancellations, please consult our FAQ.
- Context and background
- What is an offshore indirect transfer?
- The impact of the OECD BEPS Project, the OECD Multilateral Instrument and the 2017 Update to the OECD/UN Model Tax Convention
- Discussion Draft of The Platform for Collaboration on Tax (IMF, OECD, UN, World Bank Group) entitled “The Taxation of Offshore Indirect Transfers – A Toolkit”
- Specific examples from practice, rulings and court cases from
- African countries