Curso de Postgrado: Profundización en Derecho Internacional Tributario

Activity: Organizing, contributing or attending an eventOrganizing or contributing to an eventAcademic

Description

Follow up course providing the framework, analysis and current state on:
Legal framework of current international tax planning
Controlled entities, comparative Latin American vision and impact on CDIs.
Impact of BEPS and European regulations on foreign subsidies on tax planning strategies for mergers and acquisitions, Latin American view.
Transfer Pricing, Transfer Pricing and BEPS Action 1, Pillar 1, Amount B.
Critical aspects in value chains in indirect taxation
Hybrid financing.
General anti-abuse clauses in CDI and soft law.
Relevant GAAR and PPT case law. BEPS Action 1, Pillar 1, Amount A
BEPS, Action 1, Pillar 2, implications of the global tax minimum of 15% in domestic and international tax law.
Tax incentives, challenges and opportunities from an international tax and state aid perspective.
BEPS Action 1, Pillar 1, Amount C and current conflict resolution mechanisms in international taxation.
Special anti-abuse clauses in CDI and soft law, Analysis of recent Jurisprudence.
Capital gains in CDIs, emphasis on article 13.4 of the CDIs
International taxation of employment income.
Pensions and CDI.
Sanctions in international and European tax law
Criminal law and international taxation. The Spanish case
Period10 Sept 202315 Sept 2023
Event typeCourse
LocationBrussels, BelgiumShow on map

Keywords

  • international taxation