Double Tax Treaties in Corporate International Tax Planning

Speaker:   |  CPD Hours: 3

Price £195 plus VAT

New dates coming soon.

OBJECTIVES

Powered by an online conferencing tool, Zoom, we are able to bring you the Double Tax Treaties in Corporate International Tax Planning course in a safe and collaborative environment. Our virtual course will be delivered by an expert lecturer and remain interactive, allowing you to communicate with attendees, view and discuss presentations, and learn, all from the comfort of your own home.

The OECD Multilateral Instrument (‘MLI’ first) became effective in the UK from 1 January 2019 .  Since its implementation it has also become effective in  36 other  jurisdictions, resulting in the amendment of hundreds of tax treaty articles. The MLI  heralds a radical step change in the way that double tax treaties are rapidly amended in order to comply with the BEPS project.

Tax practitioners need to become thoroughly familiar with the MLI, as well as with other crucial aspects of double tax treaties. This course will help them do so.

CONTENT

Tax treaties are a dynamic area in the international tax field. Illustrated with numerous practical examples, the course will cover pertinent cases, government actions, and trends across the world that interpret and apply tax treaties to companies’ business operations.

The course will analyse the relevant articles of the OECD Model Treaty in relation to the crucial role they play in international tax planning for UK companies expanding and operating abroad; and for foreign companies doing business and investing into the UK. The treaty analysis will provide the building blocks for the application of treaties to the practical structuring of international operations, illustrated by considering specific treaties. The overarching impact of BEPS on double tax treaties will be fully covered.

CONTENT

  • Treaty residence and dual residence
  • Permanent Establishments and the BEPS proposals
  • The Digital Economy and BEPS
  • Dividends, Interest and Royalties
  • Capital Gains
  • Double Tax Relief
  • Using the Non- Discrimination article
  • Treaty shopping, anti- avoidance and the BEPS measures
  • The overall impact of BEPS, the MLI and the EU Tax Avoidance Directive
  • Recent treaty cases

WHO SHOULD ATTEND

This course is suitable for tax practitioners with some experience of the role of tax treaties in international tax planning, as well as those  who want a basic but in depth understanding of how tax treaties  operate in practice.

Looking to train your team or a group?

We can deliver any of our courses tailored to your needs at your offices or at a location of your choice.

CONTACT US

Find an alternative course

Advanced search

  • Sign up to our course reminder email here