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OECD Model Tax Convention - Analysing the Mechanism of Tax Treaties and their Interaction with Domestic Tax Law

8 heure(s)

Objectifs

After the training the participant shall be able to:

  • have a clear understanding of the mechanism used in tax treaties to allocate taxing rights and to eliminate double taxation
  • understand the interaction of tax treaty law and domestic tax law based on case studies
  • develop an understanding of anti-abuse provisions such as the Principal Purpose Test (PPT), subject to tax and switch-over clause
  • have a view of the treatment of income and capital categories relevant for international investments and business activities (Articles 1 – 13, 21 – 23 of the OECD Model Convention)

Contenu

  • Introduction to tax treaties
  • Double taxation
  • Legal aspects and interpretation of tax treaties
  • Structure, scope and mechanism of tax treaties
  • Taxation of income and capital
    • Income from immovable property (Art. 6)
    • Business profits (Art. 7)
    • Shipping, inland waterways transport and air transport (Art. 8)
    • Associated enterprises (Art. 9)
    • Dividends (Art. 10)
    • Interest (Art. 11)
    • Royalties (Art. 12)
    • Capital gains (Art. 13)
    • Other income (Art. 21)
    • Capital (Art. 22)
  • Methods for the elimination of double taxation
    • Exemption method (Art. 23 A)
    • Credit method (Art. 23 B)
    • Rationale behind the methods
  • Overview of the special provisions
  • Anti-abuse provisions (PPT, subject to tax clause, etc.)
  • Case studies

Public cible

A qui s'adresse la formation?

Professionals of the financial sector and in-house tax managers that would like to develop a clear understanding of tax treaties and their interaction with domestic tax law.

Apart from the mechanism of tax treaties, the potential impact of the anti-hybrid mismatch rules on Alternative Investments (Real estate, private equity, etc.) and multinational groups that manage their investments via a Luxembourg investment platform.

Evaluation

Certificat, diplôme

At the end of the training, the participants will receive a certificate of attendance delivered by the House of Training.

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Le contenu de ce descriptif de formation est de la seule responsabilité de son auteur, l'organisme de formation House of Training.

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Caractéristiques
Organisation Formation inter-entreprise
Supports

The course material can be downloaded free of charge via your portal the day before the start of the course (download the Client Portal User’s Guide).

Langues de prestation
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