Post-BEPS practical tax treaty application

Unsure how to assess whether tax treaties can be applied to reduce your tax burden? Need to learn how to challenge positions taken by taxpayers or tax authorities on treaty application? No idea how to navigate possible disputes concerning treaty application?

This webinar explains the impact of the OECD/G20 BEPS Action Plan on the application of tax treaties in practice. Our instructors will share their practical experience in dealing with post-BEPS treaty changes, including questions concerning treaty entitlement and the application of anti-avoidance rules. The webinar will also address different examples of disputes in treaty application and, where applicable, international consensus on ways to resolve such disputes.

Topics Covered

Block 1: Basic rule on treaty access
  • General rules, e.g. person, residence
  • Hybrid rules for transparent entities
  • Savings clause (article 1(3) of the OECD/UN Model Tax Conventions)
Block 2: Entitlement to treaty benefits
  • Application of anti-abuse rules
  • Limitation on benefits and its link with domestic provisions
  • Beneficial ownership status
  • Time thresholds for dividends and capital gains
Block 3: Accessing treaty benefits in practice
  • Characterization of income, e.g. interest vs dividends, dividends vs capital gains
  • Withholding taxes and applicable tax rates
  • Illustrative examples/case studies

Learning Objectives

After this module, participants will be able to:

  • Identify the basic rules on treaty access
  • Interpret treaty provisions governing treaty access and anti-abuse provisions that may prevent such access
  • Demonstrate the relationship between tax treaty and domestic provisions in determining treaty benefits
  • List examples of disputes in treaty application and identify possible international consensus, where applicable, and ways to resolve such disputes

Instructors

  • Shee Boon Law - Consultant, International Tax
  • Hans Pijl - Head Tax Technical Team, IBFD, Specialist in International Tax Law
  • Johanne Hague - Barrister-at-law, Founder, Prism Chambers
  • Birhanu Tadesse Daba - Senior Associate Tax Law (Facilitator)

Field of study

Taxes
 

Who should participate

This webinar would benefit tax professionals working in multinational groups, tax and legal advisory firms and governments:

  • In-house tax professionals and advisers looking to asses the impact of the implementation of the OECD/G20 BEPS Action Plan on tax treaty application
  • Legal professionals assessing the risk of tax controversy associated with the application of tax treaties to international transactions
  • Government officials involved in the implementation of the OECD/G20 BEPS Action Plan and those responsible for auditing international corporate tax structures

Course level and prerequisites

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.

Advance preparation

No advance preparation is needed. Participants are expected to be familiar with the key concepts of international tax law.

Interactive webinar – “Group Internet Based” (live webinar only)

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. Participants will also have access to the on-demand version for a further 12 months from the live date.

Date of live broadcast: 06 April 2023

On-demand webinar

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.

Continuing Professional Education

Many accrediting organizations will grant continuing professional education (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. 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 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 CPE credit – 1 (only applicable to live webinar).

Webinar registration details

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