Ensuring Beneficial Ownership Status

This 1.5-hour webinar focuses on the latest regulatory and case law developments concerning the concept of beneficial ownership of cross-border income.

Overview and learning objectives

During this live webinar, participants will:

  • learn about the objective and importance of the concept for cross-border tax structures
  • appreciate the changes introduced by the 2014 OECD Model and Commentary concerning beneficial ownership provisions under tax treaties
  • comprehend the diverse, unique solutions states propose and the risks these re-interpretations of the traditional concept of beneficial ownership represent
  • contrast the different solutions
  • appreciate the ways MNEs can ensure compliance with the various interpretations
  • understand the practical implications of recent court cases concerning the notion of beneficial ownership from around the globe

Field of study

Taxes

Who should participate

The webinar is suitable for all tax professionals, including in-house tax managers and directors, tax lawyers, advisers, policymakers and government officials who wish to obtain the latest information on the beneficial ownership concept.

Course level and prerequisites

This is an intermediate-level webinar. Participants are expected to have a good understanding of international tax law, especially tax treaties.

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: 16 January 2020

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 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.

Topics covered

  • Short introduction to the beneficial ownership concept
  • The impact of the 2014 OECD Model and Commentary
  • Latest regulatory provisions concerning the beneficial ownership concept
  • What do court cases tell about the right interpretation?

Instructors

  • Vanessa Arruda Ferreira
  • Barry Larking
  • Premkumar Baldewsing