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Principles of International Taxation
00 General information
Watch this first: Introduction to this course (11:35)
Public OECD vs UN MTC slides
Quick tips
CLASSES AND UPDATES
Reading material provided and additional material needed
Previous ADIT exam papers and model answers
IFA tax 2022
IFA tax 2023
IFA tax 2025
I. Basics of international tax law
I.A. Jurisdiction to tax - 1 (34:51)
I.B.1 Definition and classification of taxes (25:19)
I.B.2 Federal systems and local-level taxes (19:55)
I.C.1 Concepts of source and situs (35:27)
I.C.2 State practice in determining residence (22:50)
I.C.3 and 5 - Taxation based on citizenship (9:51)
I.C.4 State practice in determining the source of income (21:03)
I.D.1 Confilcts of residence and source (26:59)
I.D.2 Conflicting definitions of connecting factors (8:28)
I.D.3 Other causes of international 2x tax (5:45)
I.E.1 Relief by tax credit (26:57)
I.E.2 Relief by tax exemption (10:48)
I.E.3 Practical difficulties (28:47)
I.E.4 Capital import and export neutrality (5:43)
I.E.5 Other methods of double tax relief (5:20)
I.F.1&3 Recognition of foreign legal entities - 1 (26:46)
I.G History of international tax law
I.H.1 Tax and human rights - European Convention on Human Rights (17:08)
I.I. State responsibility - harmful tax competition (27:16)
II. Double tax conventions (current OECD MTC)
II.A Double tax conventions - 1 (14:46)
II.B&C Double tax conventions (90:23)
II.E.1-3 Interpretation of double tax treaties (23:45)
II.E.4 Application of art. 2-3 (16:36)
II.E.5 Resolving interpretation by art. 25-3 (3:19)
II.F.1 Scope of DTCs - Art. 1 (67:15)
II.F.2 Scope of DTCs - Art.2 (6:14)
II.F.3 Scope of DTCs - Art. 29 (12:11)
II.F.4 Scope of DTCs - Art. 30-32 (6:47)
II.G.1 Key definitions - Residence, art. 4 (10:08)
II.G.2 Key definitions - PEs, art. 5 (40:04)
II.G.3 Key definitions - BEPS Action 7 (32:33)
II.H.1 Business articles - Article 7 (44:01)
II.H.2. Business articles - Article 8 (34:42)
II.H.3 Business articles - Article 9 (30:15)
II.J. 1 Individuals - Article 15 - Employment (28:02)
II.J.4 Individuals- Article 18 - Pensions (22:08)
II.K.1 Investment income - Article 6 - Immovable property (7:52)
II.K.2 Investment income - Article 10 - Dividends (38:31)
II.K.3 Investment income - Article 11 - Interest (27:06)
II.K.4 Investment income - Article 12 - Royalties (22:07)
II.K.7 Investment income - Article 13 - Capital gains (36:19)
II.M. Other income - Article 21 (4:38)
II.N.2 Abuse of law doctrines and DTCs
II.N.4 Limitation on Benefits - BEPS Action 6 (16:33)
II.N.5 LoB - Article 29 (96:05)
II.O Elimination of double taxation (45:00)
II.P Non-discrimination - Article 24 (45:29)
II.Q.1 Dispute resolution - MAPs (87:46)
II.Q.3 Dispute resolution - BEPS Action 14 (42:32)
II.Q.4 Dispute resolution - BEPS Action 15 MLI (80:18)
II.R The BEPS MLI (83:20)
II.S The digital economy - see III BEPS 2.0 Pillars 1 and 2
II.T Platform for Collaboration on Tax (24:14)
II. U & V UN Experts and Tax Framework
III BEPS 2.0 Pillars 1 and 2
Pillar 1 - Amount A-1 (26:02)
Pillar 1 - Amount A-2 (62:37)
Pillar 1 - Amount B (36:21)
Pillar 1 - Multilateral Convention
Pillar 2 rules (188:50)
IV. Transfer pricing and thin capitalisation
Various profit allocation approaches
A.1 Unitary taxation - Global formulary apportionment (23:50)
B.1 Examples of domestic TP legislation (21:55)
C Transfer pricing & Tax treaties - Article 9 (17:02)
D Advance Pricing Agreements (78:08)
E.1&2 Background TPG 2022 and compared to 1995 (16:21)
E.3 Transfer Pricing methodologies (22:55)
E.4 Special topics - Safe harbours (19:24)
E.4 Special topics - Intangibles (53:52)
E.4 Special topics - Low Value Intragroup services (15:22)
E.4 Special topics - Cost Contribution Agreements (27:15)
E.5 Dispute resolution (118:58)
E.6 Profit attribution to PEs (67:39)
F Transfer pricing and BEPS (15:21)
G TP and developing countries - UN Practical Manual (7:03)
H & I Thin capitalisation & BEPS Action 4 (46:41)
V. International tax avoidance
A Harmful tax practices (40:03)
A Tax havens - demo (9:36)
B Domestic law approaches to intern. tax avoidance (35:05)
C Money laundering and tax avoidance (26:54)
D.1&2 Exchange of information (34:15)
D.5 Common Reporting Standard (17:20)
D.6 Assistance in collection - art. 27 (19:56)
D.7 Developments in transparency - Beneficial Owners, digital platforms, ESG
E.1 Council of Europe/OECD - Mutual Assistance (16:01)
F.1-2 Scope and details of BEPS (163:03)
F.1-2 BEPS overview quizz
F.3 BEPS Action 2 - Hybrid mismatches (32:49)
F.4 BEPS Action 3 - CFC rules (36:39)
F.5 BEPS Action 5 - Harmful tax practices (32:24)
VI. Miscellaneous
A Indirect taxes (50:24)
B Cross-border mergers - 1 (34:52)
B Cross-border mergers - 2 (16:15)
C. OECD treaty analysis Covid (92:48)
D.1 Cryptocurrencies (41:31)
VI. Recent developments
Intro
OECD 2021 Inheritance tax report
VII Case law
Alta Energy LU CA 2021 - Treaty shopping (15:26)
Anson (29:30)
BAT NL 2022 (48:05)
BE Dempe 2021 - TP DEMPE (25:14)
BE Moroccan non-PE 2019 (9:33)
Ben Nevis UK 2013 (30:41)
Pierre Boulez US 1984 Source vs Source 2x tax (31:37)
Burlington Loan Management UK 2022 (27:06)
Burton v AU 2019 - tax credits (23:49)
Bywater Investments AU 2016 - Residence (25:03)
CJEU and EFTA cases on Establishment, BEPS and TP (32:53)
Concentrix MFN IN 2021 (15:10)
Crown Forest Industries CA 1995 - Royalties substance (20:57)
Deans Knight Income CA GAAR 2023 (24:34)
De Beers UK 1906 - Residence (22:08)
Deemed wages NL and treaty override (15:14)
Development Securities UK 2019 - Residence (28:38)
Dutch footballer retires to AU Art 17 2023 (6:57)
DK cum ex in UK Revenue rule 2022 (26:10)
Du Pont De Nemours (23:41)
Exchange of information 2019 CA and CH (31:25)
Failed corporate migration NL to Malta 2023 (16:12)
FCPR case NL - Abuse of law (13:09)
FI 2023 Effective MAP implementation (13:27)
Fothergill UK 1980 - Interpretation (23:21)
Fowler UK - Meaning of Employment in treaty (30:24)
Frucor Suntory NZ 2021 - Interest to Cap gains (14:56)
GE Financial Investments UK 2021 PE (43:20)
Heavy Lift Shipping NL 2021 art. 8 (19:03)
Interest on Net Equity NL BR 2023 (24:17)
Interworld shipping (16:30)
Irish banks UK 2020 - PE profit allocation (29:39)
JFP Energy NZ 1990 - Treaty interp and 15.2.c (24:43)
Bragi Kristjansson (21:44)
Laerstate BV UK 2009 - Residence (26:47)
McKinsey KE 2020 (20:01)
Memec (30:10)
Mexican residents with NL apartment - NL 2022 (23:36)
Mlimani Holdings TZ - art 21 (13:30)
Naivas Kenya Ltd 2023 - residence (21:43)
NetApp DK 2023 - Beneficial ownership (33:47)
Nintendo Iberica ES 2022 - Royalties (23:38)
NL-Malta Arts 2-5 and 30 (25:13)
NL-ZA MFN NL 2019 (24:37)
Jonathon Oppenheimer ZA 2023 residence (21:26)
Bradley Pike AU 2020 - Residence (43:53)
Prevost CA 2004 Beneficial ownership (26:43)
Roche (33:59)
Samsung Heavy Industries IN 2020 PEs (24:50)
Sara Lee ES 2020 - GAAR iso 9-1 (21:51)
SE Ethane tank PE 2019 (21:09)
Skechers Royalties Reorg 2023 (22:14)
Takeda - DK Beneficial ownership (65:11)
Whirlpool CFC US 2021 (30:38)
Lawrence Wolf (22:40)
Wood v Holden (19:49)
VIII Special topics
OECD MTC (65:00)
Treaty interpretation webinar (86:39)
Scope of international income tax (68:17)
Public OECD vs UN MTC slides
II.C.2 2017 OECD vs 2021 UN - Intro-publ.pdf
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II.C.2 2017 OECD vs 2021 UN - Intro-publ.pdf
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II.C.2 2017 OECD vs 2021 UN - Art 11.pdf
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II.C.2 2017 OECD vs 2021 UN - Art 23.pdf
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