Treaty Anti-Abuse Rules and Corporate Tax Structuring
Following the implementation of the G20/OECD BEPS Action Plan, in particular Action 6 on treaty anti-abuse rules and the multilateral instrument (MLI), international tax structuring practices have to take into account the potential application of different types of anti-abuse rules. This webinar will explore how multinationals and tax authorities ought to look at the various treaty anti-abuse rules to ascertain their practical impact and potential application on corporate tax structuring practices.
Block 1:
- Types of treaty anti-abuse rules
- Anti-fragmentation rules on PE
- Anti-contract splitting
- Beneficial ownership
- Dividend stripping
- Limitation on benefits
- Principal purpose test
- Switch-over rules
- Substance over form
Block 2: The impact of treaty anti abuse rules on corporate tax structuring
- Illustration on practical implication of some anti-abuse rules in corporate tax structuring, focussing in particular on the principal purpose test
Block 3: Cases
- Cases illustrating the impact of anti-abuse rules in corporate tax structuring
After this module, the participants will be able to:
- Identify different types of treaty anti-abuse rules
- Differentiate the role of, and the relation between, different types of anti-abuse rules
- Determine the relationship between tax treaties and domestic provisions
- Examine implications of treaty (and domestic) anti-abuse rules from a corporate tax structuring perspective
- Hans Pijl, IBFD
- Carlos Gutiérrez Puente, IBFD
This webinar would benefit tax professionals working in multinational groups, tax and legal advisory firms and governments:
- Inhouse tax professionals and advisers looking to assess whether and how anti-abuse rules are applicable to corporate tax structures
- Legal professionals assessing the risk of tax controversy associated with tax structures
- Government officials reviewing and auditing the application of anti-abuse rules to corporate tax structures
This webinar is also beneficial for individuals preparing for CIOT ADIT Module 1 – Principles of International Taxation, though it is not specifically designed for the ADIT. More information about this qualification can be found on the CIOT ADIT website.
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.
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.
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 CPE 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 CPE credit – 1 (only applicable to live webinar).
If you have any questions regarding following the webinar, technical requirements, or payments and cancellations, please consult our FAQ.
- Field of study: Taxes
- Recording date: 13 October 2022
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.
