COURSE DESCRIPTION
Basic introduction to Double Tax Treaties, and the role they play in facilitating international corporate tax avoidance by multinational corporations.
DESIRED CLASS PROFILE:
Minimum understanding of corporate taxation and international governance.
OBJECTIVES OF THE SESSION:
- Understanding the concept of Tax Treaties
- Getting an understanding how Tax Treaties are used for corporate tax avoidance purposes
- Provide sources to further the knowledge around Tax Treaties
EXPECTED APTITUDES TO BE ACQUIRED:
- Basic knowledge of Double Tax Treaties
- Basic corporate tax avoidance techniques used in relation to tax treaties.
RECOMMENDED RESOURCES:
- https://www.ictd.ac/dataset/action-aid-tax-treaties-dataset/
- https://www.un.org/esa/ffd/publications/manual-bilateral-tax-treaties-update-2019.html
- https://repository.law.umich.edu/book_chapters/131
Course Features
- Lectures 1
- Quizzes 0
- Duration 20 Minutes
- Skill level All levels
- Language English
- Students 29
- Certificate No
- Assessments Yes