COURSE OBJECTIVES: This session introduces double taxation treaties and seeks to show how to use them and when benefit can be obtained from them through the study of a model treaty and a range of practical examples both personal and corporate. It is not intended to cover specific treaties. At the end of the course participants should be familiar with treaty layout and typical clauses – the nuances and variations – and should understand when and how to use a treaty.
COURSE CONTENT
- Objectives of double tax treaties
- Treaties v domestic law
- Making use of double tax treaties
- The OECD Model and commentary
- Detailed problems of interpretation
- Examination article by article and comparison of typical treaties
- Discussion of treaty application to a range of typical international tax problems
WHO SHOULD ATTEND
This course is suitable for delegates who have not used double taxation treaties before or who want a refresher or better understanding of the basic principles.
Would you like this course run in-house? Call us on 0207 566 8207 to find out more