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

8 heure(s)


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)


  • 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

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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.


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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Organisation Formation inter-entreprise

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).

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