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The Tax Treaties course will:

  • Explain what treaties and tax treaties are
  • Reviews the object & purpose of tax treaties – including MLI changes
  • Give a good understanding of the OECD, UN & US model tax treaties
  • Explain how treaties avoid double tax
  • Provide a thorough understanding of specific treaty articles
  • Cover residency and permanent establishments in detail
  • Explain the traps and opportunities found in the treaty articles dealing with immovable property, business profits, dividends, interest and royalties as well as in the area of double tax relief
  • Explain the intricacies of applying treaties to hybrid entities and unusual business forms
  • Explain how treaties are interpreted and the impact of important cases on treaties
  • Explain the interaction between treaty articles
  • Cover ‘beneficial ownership’ and current law and practice in this area in several jurisdictions
  • Touch on various countries’ digital services tax, ‘Google Tax’, diverted profits tax and the like – and their relationship with treaties
  • Provide a good understanding of the MLI and the tax treaty aspects of ATAD as well as other anti-avoidance measure affecting treaties
  • Provide an excellent forum for networking and sharing practical experiences and insights