Events
Unravel The Knots in Tax Treaties
Saturday, December 08 2018, 09:00 - 12:30

Programme Objective

With business becoming progressively international, there are many transactions that involve cross border parties. With different parties in different countries, the tax system of one country may differ from another thus giving rise to tax issues that need to be resolved. Some countries have concluded tax treaties which attempt to bring some resolution to these issues in the international tax arena.

This course will give the participants an understanding of the framework of what tax treaties are, how they work and the major specific issues addressed in the tax treaties. We will be analysing specific definitions and articles to discuss the purpose of tax treaties, what they mean, how they work, the benefits as well as the pitfalls in tax treaties.

Programme Outline

Purpose of tax treaties

  • Coverage of treaty
  • Words and phrases defined
  • Avoidance of double taxation of income
  • Recognition of income source
  • Right of taxation (Source v Residence)
  • Benefits of tax treaty
  • Limitations of benefits

The OECD Model Convention

  • Discussion and interpretation of specific terms
  • Analysis of the tax treaty articles and inter-play of the articles
  • Exchange of information by governments
  • Inter-governmental resolutions

Base Erosion Profit Shifting

  • Concern over profit shifting exercises
  • The BEPS action steps to prevent profit shifting
  • Limiting base erosion via interest deductions and other financial payments
  • Preventing non-taxation of income
  • Dealing with treaty shopping

Administrative Details

Date:

8 Dec 2018

Time:

9:00am - 12:30pm

Venue:

60 Cecil Street

ISCA House

Singapore 049709

Please click here for more details.
Please click here for the registration form. 
Accredited tax professionals enjoy members' rate!.

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