An Introduction to Double Tax Treaties
Double tax treaties are fundamental to international tax planning - and the fallout from the BEPS project means they are developing and changing faster than ever before.
This live broadcast session will provide delegates with a solid introduction to this complex area.
What You Will Learn
This live and interactive session will cover the following:
- What is a double tax treaty?
- How does a treaty have effect in domestic law
- Treaty models - OECD and UN
- The main provisions of a tax treaty
- Planning issues - ‘treaty shopping’ and beneficial ownership
- The Multilateral Instrument - what is it, and how does it work?
- Other double tax relief mechanisms in the EU
- Interest and Royalties and Parent-Subsidiary Directive
- EU Arbitration Convention
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.