This course is designed to provide participants with the essentials of international taxation. The first three days are dedicated to the fundamental concepts relevant to the interpretation and application of international tax treaties. This introduction provides participants with the conceptual tools to fully grasp issues discussed on Day 4 and Day 5. Day 4 deals with the principles of transfer pricing and how these principles apply to intra-group services. Day 5 provides an overview of basic tax planning structures and an insight into the application of the most common anti-avoidance provisions.

This is an interactive course with a maximum of 30 participants. Prior to the course, participants will be given access to an online platform which provides them with additional pre-reading material and supplementary material (e.g. legal documentation, case law and related articles/literature). During the course, participants will be provided with a course binder containing documents relevant to the course.

Day 1 – Basic principles of international tax law


08.30 - 09.00 Registration

09.00 - 09.20 Welcome and IBFD Overview

09.20 - 11.00 Introduction to International Tax Law


• Role of comprehensive tax treaties
• Relationship between tax treaties, domestic law and EU law
• The format and structure of a tax treaty (OECD and UN Models)
• Scopes of tax treaties
• Types of allocation rules in treaties
• Double tax reliefs

11.00 - 11.20 Break – Refreshments

11.20 - 12.45 Residence


• The concept of residence
• individuals
• corporations
• US savings clause
• Treaty tiebreaker rules
• Dual residence issues

12.45 - 14.00 Lunch

14.00 - 15.40 Income from Immovable Property


• Article 6 of OECD/UN Model
• What is income from immovable property?
• Immovable property company and associated issues

15.40 - 16.00 Break – Refreshments

16.00 - 17.00 Case Study


Day 2 – Double Taxation Convention focusing on the current version of the
OECD Model Tax Convention


09.00 - 10.40 Permanent Establishment Concept


• Basic rules for the PE Concept
• Auxiliary and preparatory activities
• Construction site PEs
• Agency PEs
• Service PEs
• E-commerce

10.40 - 11.00 Break – Refreshments

11.00 - 11.45 Permanent Establishment Concept (continued)


11.45 - 12.45 Taxation of Cross Border Business Activities

• Allocation of taxing rights over cross border business activities under tax treaties
• Articles 7, 8, 9, 14 and 21
• Profits from Shipping, Inland Waterways Transport and Air Transport
• Income from independent personal services
• Taxation of technical services fees

12.45 - 14.00 Lunch

14.00 - 15.40 Business Profits


• Article 7 OECD MTC
• Determination of business profits
• Arm's length principle
• Allocation of expenses
• Further developments
• Case Study

15.40 - 16.00 Break – Refreshments

16.00 - 17.00 Case Study



Day 3 – Double Taxation Convention focusing on the current version of the
OECD Model Tax Convention


09.00 - 10.40 Employment Income


• Taxation of dependent personal services
• General rules
• International hiring-out of labour
• Directors' fees
• Artistes and sportsmen

10.40 - 11.00 Break – Refreshments

11.00 - 12.45 Passive Income


• Taxation of cross border dividends, interest and royalties
• Capital gains
• Article 21 OECD MTC
• Concept of beneficial ownership

12.45 - 14.00 Lunch

14.00 - 15.40 Non Discrimination and Triangular Cases


• Article 24 OECD MTC
• Non-discrimination and taxation of business profits
• Triangular cases involving PEs
• Non-discrimination and double taxation reliefs

15.40 - 16.00 Break – Refreshments

16.00 - 17.00 Case Study



Day 4 – Transfer Pricing


09.00 - 10.30 Introduction to Transfer Pricing


• Significance of transfer pricing
• Legal Framework
• Associated Enterprises
• Arm's length principle
• Comparability

10.30 - 10.50 Break – Refreshments

10.50 - 12.45 Introduction to Transfer Pricing (continued)

• Transfer pricing methodologies
• Comparable Uncontrolled Price (CUP)
• Cost-Plus method
• Resale Price method
• Profit Split method
• Transactional Net Margin Method (TNMM)
• Other methods
• Documentation
• Advanced Pricing Agreements
• Latest developments
• Case Study

12.45 - 14.00 Lunch

14.00 - 15.40 Transfer Pricing and Intra-Group Services


• Introduction
• Identification of Intra-group services
• Transfer pricing methods
• Service charge computation

15.40 - 16.00 Break – Refreshments

16.00 - 17.00 Case Study



Day 5 – Double Tax Treaties and International Tax Avoidance


09.00 - 10.40 Double Tax Relief Methods


• Double tax relief methods – Credit and Exemption
• Losses and double tax relief
• Limitations on relief
• Conditions for relief
• Tax sparing credits

10.40 - 11.00 Break – Refreshments

11.00 - 12.45 Basic Tax Planning Schemes


• Holding companies, hybrid entities and hybrid financial instruments
• Debt push-down and acquisition financing
• Double dips
• Withholding tax planning
• Financing structures
12.45 - 14.00 Lunch

14.00 - 15.20 Basic Tax Planning Schemes (continued)


15.20 - 15.40 Break – Refreshments

15.40 - 17.00 Anti - Avoidance Rules


• GAAR
• Controlled Foreign Companies
• Anti-tax havens provisions
• LOB

Eric Robert, IBFD, the Netherlands; Ridha Hamzaoui, IBFD, the Netherlands; Andreas Perdelwitz, IBFD, the Netherlands; Luis Nouel, IBFD, the Netherlands; Vanessa Arruda Ferreira, IBFD, the Netherlands; Carlos Gutiérrez Puente, IBFD, the Netherlands; Joel