Double Tax Treaties - How to Mitigate Domestic Tax Liabilities

Introduction

The Multilateral Instrument (MLI), signed by over a hundred countries, has introduced significant changes to the interpretation and application of double tax treaties.

Presented by expert speaker Jeremy Mindell, this seminar will examine whether double tax treaties can be effectively used to mitigate domestic tax liabilities, with a primary focus on the UK tax perspective.

What You Will Learn

This course will cover the following:

• The impact of case law such as the right to claim unilateral relief and the recognition of foreign taxes (Aozora and Swift)
• 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
• Employment income and pensions
• Recent case law
• OECD BEPS project