An Introduction to Double Tax Treaties - Key Provisions & Practice

Introduction

This introductory level webinar will explore what double tax treaties are and when they are used and what the key features and provisions are.

The webinar will guide you through some of the more commonly encountered HMRC claim forms such as the US-UK claim form and will also explore how developments at the OECD level, in particular the introduction and implementation of the Multilateral Instrument, have impacted tax treaties.

What You Will Learn

This webinar will cover the following:

• Brief background to double tax treaties - what are they, and when are they used?
• How do they work?
• What are the key provisions, in particular:
• Residence
• Permanent establishment
• Withholding taxes on dividends, interest and royalties
• Capital gains
• Employment
• Eliminating double taxation
• Practical input as to how to make an application under a treaty
• Relevance of the OECD commentary to treaty interpretation
• HMRC guidance in the area

This webinar was recorded on 13th November 2023