INTERNATIONAL TAX COURSE

Transcription

1 INTERNATIONAL TAX COURSE IT Lecture Week 1 Introduction and overview Additional supplementary reading: Reading: IT Lecture Week 2, 3, 4 and 5 Principles of International Tax Law Chapters 8.1, 8.2 and 8.3 Articles 1 to 4 and commentaries Articles 1 to 4 and commentaries Chapter 2 1, 2, 3 and 4

2 TP.xlsx BITs-Trade-Compliance-Center-Making-Americas-Trade-Agreements-Work-for-You.pdf Taxation-Matters.pdf : WTO-disputes-Conflict-of-Norms-in-Public-International- SCAN TO SEE THE ROLE AN EXPERT WITNESS PLAYS IN INTERNATIONAL TAX DISPUTES State-Responsibility.pdf Convention-to-Prevent-BEPS-Implementation-Guide-and-Initial-Thoughts.pdf IT Lecture Week 6 and 7 Jurisdiction to Tax Chapter 2

3 Articles 4, 5 and 7, then 14 to 20 and 28, and commentaries Articles 4, 5 and 7, then 14 to 20 and 28, and commentaries Chapters 2 to Residence-Basis-Taxation.pdf Taxpayer.pdf IT Lecture 8 Double Tax/Foreign Tax relief Chapter 4 Articles 23, and commentaries Articles 23, and commentaries Chapter 4.8

4 IT Lecture week 9 and 10 Taxation of residents, and non-residents Chapters 3 and 5 Lecture to listen to by Prof Marshall Langer on TIEA, MLATs and exchange of information: Chapter IT Lecture weeks 11, 12, and 13 Transfer Pricing Chapter 6 read the introductory section prior to the country analyses, pages 3 to 182 Action 8-10 and 13 TP and TP documentation Transfer-Pricing-for-Developing-Countries-2017.pdf Articles 9 and 25 Guidelines-for-Multinational-Enterprises-and-Tax-Administration-July-2017.pdf Articles 9 and 25

5 additional-country-profiles-containing-key-aspects-of-transfer-pricing-legislation.pdf Arm%E2%80%99s-length-transaction-structures-Recognising-and-restructuring-controlledtransactions-in-transfer-pricing-.pdf Income-Tax-Practice-Note-7-of-1999.pdf This is a good summary of typical Revenue Authority Guidelines IT Lecture weeks 14, 15 and 16 Other anti-avoidance measures Chapter 7 Articles 24 and 26 and commentaries Articles 24 and 26 and commentaries Action 3 CFC Chapter Practices-%E2%80% Progress-Report-on-Preferential-Regimes.pdf

6 International-Anti-Avoidance-provisions.pdf IT Lecture weeks 17, 18, 19, 20 and 21 Tax Treaties Chapter 8 Articles 1 to 4; 5 and 7; 6, 13 and 22; 11 and 12; 24; and 27; and commentaries Articles 1 to 4; 5 and 7; 6, 13 and 22; 11 and 12; 24; and 27; and commentaries Action 15 MLI; Action 7 Pes Planning-List-DATABASE-FOR-INTERNATIONAL-TAX.pdf Double-Tax-Conventions-B-Expl-Notes.pdf Supreme-Court-PE-and-fixed-place-of-business.pdf Pricing-Business-Restructuring-by-IBFD.pdf

7 CONVENTION-TO-PARTNERSHIPS-TRUSTS-AND-OTHER-NONCORPORATE-ENTITIES-philip-baker.pdf Court-PE-and-fixed-place-of-business.docx IT Lecture weeks 22 and 23 Emerging issues Chapter 9 Action 1 Digital economy; Action 2 Hybrid mismatches; Action 5 Harmful business practices; Action 14 Dispute resolution Income-Taxation-and-Cryptocurrencies-_-Bloomberg-Tax.pdf Africa-2018.pdf Preparatory-or-auxiliary-activities-source.pdf