Treaty Cases Update
Tax treaties play a fundamental role in international business structures but are frequently a source of uncertainty and dispute between taxpayers and tax authorities. Understanding how courts resolve such difficulties can help tax professionals anticipate and respond to similar issues, even if they arise in different countries or under different treaties. This webinar draws on a selection of recent treaty cases that illustrate some of the key aspects of treaty application and interpretation and the solutions found by the courts. The cases will be explained on the basis of a summary of the facts, the treaty issues and the court decision, including a discussion of the wider implications. Topics to be addressed include the capital gains article, dual residence, the most favoured nation clause, beneficial ownership and the recharacterization of income under treaties. The aim of this webinar is to update practitioners on recent treaty cases, which may help them to apply and interpret tax treaty provisions. This live webinar will be interactive and will last approximately 1.5 hours.
The cases to be addressed will include the following:
- Canadian Tax Court case of 22 August 2018 regarding the taxation of capital gains made on the sale of shares and application of the general domestic anti-avoidance rule under the Canada-Luxembourg DTT, case number 2018 TCC 152
- Korean Supreme Court cases: (i) of 27 December 2018 regarding beneficial ownership of royalties under the Korea-Ireland DTT, case number 2016Du42883 and (ii) of 15 November 2018 regarding beneficial ownership and domestic anti-abuse provision under the Korea-Hungary DTT, case number 2017Du33008
- Dutch Supreme Court case of 19 January 2018, regarding residence of a company and interpretation of the term “managed and controlled” under the Netherlands-Singapore DTT, case number 16/03321
- UK Court of Appeal case of 15 November 2018, regarding the relevance of UK domestic law in applying the business profits provision under the UK-South Africa DTT, Martin Fowler v. Commissioners for Her Majesty’s Revenue and Customs (HMRC), case number EWCA Civ 2544
- Dutch District Court case of 5 June 2019, regarding the consequences of recharacterizing interest under the Russian thin capitalization rules for the Netherlands-Russia DTT, case number ECLI:NL:RBNHO:2019:4803
- Cape Town Tax Court case of 12 June 2019, regarding the application of the most favoured nation clause under the South Africa-Netherlands DTT, ABC Proprietary Limited v. Commissioner for the South African Revenue Service, case number 14287
Overview and learning objectives
After following this webinar you will have gained insight into the latest international tax treaty cases, their relevance and practical implications, and will be able to:
- Better identify the key factors underlying the court decisions
- Apply and interpret the treaty concepts discussed
(at time of broadcast)
- Premkumar Baldewsing, IBFD
- Barry Larking, Special Counsel, IBFD
- Laura Ambagtsheer-Pakarinen, IBFD
Field of study
Who should participate
The webinar is suitable for all tax professionals, including accountants, in-house tax managers and directors, lawyers, advisers, policymakers and government officials who wish to have a better understanding of the selected treaty cases and principles involved.
Course level and prerequisites
This is an intermediate-level webinar. Participants are expected to have a general understanding of tax treaties and international taxation, including the OECD’s Model Tax Convention.
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: 29 August 2019
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 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) 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. Participants that follow the live webinar can claim 1.5 CPE credits while those following the on-demand version cannot claim the credits.
Webinar registration details
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