Double Tax Treaties - Who Should Use Them & When?
Introduction
The impact of the multilateral instrument signed by over a hundred countries inserted significant changes to double tax treaties.
This virtual classroom seminar will explore whether double-tax treaties can be used to mitigate domestic tax liabilities from primarily a UK tax standpoint.
What You Will Learn
This live and interactive session will cover the following:
- The impact of case law such as the right to claim unilateral relief and the recognition of foreign taxes (Aozora and Swift)
- Interpreting double taxation treaties
- Variations in the structure of double tax treaties
- Social security agreements
- Anti-avoidance developments
- Reform of the taxation of non-domiciled individuals
- Employment income and pensions
- Recent case law
- OECD BEPS project
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.