MLI and Its Practical Perspectives
This webinar discusses the main aspects of the Multilateral Convention to Implement Tax Treaty related Measures to Prevent BEPS (MLI) and how it affects existing tax treaties from a practical perspective. It covers a general overview of the MLI and addresses the main aspects of the MLI provisions with specific focus on selected substantive and procedural provisions, including matching exercises and compatibility clauses supported by illustrative examples. Our instructors will share their practical experiences on the application of the MLI and associated implications in dealing with tax treaty issues after the MLI.
- Purpose of the MLI
- Scope of application
- Current status
- Substantive provisions, including minimum standards
- Compatibility clauses including reservations, notifications and matching exercises
- Synthesized texts
- PE, Dividends and Capital gains
- Anti-abuse rules LOB/PPT
- Other issues
After participating in this webinar, you will be able to:
- Identify the main features and role of the MLI
- Determine how and when the MLI could affect existing tax treaties
- Differentiate the tax treaties and the specific provisions that are affected by the MLI in specific country situation
- Compare the impact of the MLI from practical perspective
- Speaker: Dirk Broekhuijsen, Tax Lawyer at the Dutch Tax Authority and Assistant Professor at Leiden Univerty, the Netherlands
- Speaker: Luis Munoz, Partner DLA Piper Luxembourg
- IBFD Facilitator: Birhanu Tadese Daba, Senior Associate, IBFD
This webinar would benefit tax professionals working in multinational groups, tax and legal advisory firms and governments, including:
- Inhouse tax professionals and advisors looking to asses how the MLI affects existing tax treaties and the practical perspectives particularly on anti-abuse rules in the form of LoB, PPT and PE related measures
- Legal professionals assessing the substantive and procedural aspects of the MLI and their practical implications
- Government officials working on their country's possible position in signing the MLI or if a country has already signed the MLI, how the MLI affects existing tax treaties and its practical application in line with tax treaty provisions.
This is an intermediate-level webinar. Participants in this webinar are expected to have at least 3 to 5 years of experience in international tax and are familiar with the key concepts of international tax law, partculary on tax treaties.
On-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.
If you have any questions regarding following the webinar, technical requirements, or payments and cancellations, please consult our FAQ.
Group Participation
If you are an enterprise and would like to register a group of more than 5 participants from your company, please email us at info@ibfd.org for more details.