International Tax & Double Tax Treaties
This course looks at how international tax operates and at double tax treaties from primarily a UK tax standpoint.
The first part of the course looks at how the UK taxes under domestic law, internationally mobile individuals and multinational corporations.
The course is fully updated to take account of the changes to the structure of international taxation arising from the BEPS (Base Erosion Profit Shifting) changes and the adoption of these principles, principally in Finance Act number 2 2017.
This course is suitable for anyone who has to deal with internationally mobile individuals, non-UK domiciles and multi-national companies.
What You Will Learn
This course will cover the following:
- Residence for personal tax and the statutory residence test
- Domicile: the new rules
- Changes to the taxation of property affecting non-UK residents and non-UK domiciles
- Having established the UK domestic position, whether double-tax treaties can be used to mitigate those liabilities
- Who should use double tax treaties and when
- Interpreting double taxation treaties
- Variations in the structure of double tax treaties
- Social security agreements
- Anti-avoidance developments
- Reform of the taxation of non-domiciled individuals
- Double tax treaties and employment Income
- Double tax treaties and pensions
- Recent case law
- OECD BEPS project
Please let us know if you wish to be notified.
Please let us know if you wish to be notified when new dates are added for this programme