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
Period | 10 Sept 2023 → 15 Sept 2023 |
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Event type | Course |
Location | Brussels, BelgiumShow on map |
Keywords
- international taxation
Documents & Links
Related content
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Publications
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OECD Commentaries and Spain's International Tax Law
Research output: Contribution to journal › Article › Academic › peer-review
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Royalties taxation and economic globalisation. A comparative view of the double taxation treaty policy in the USA, the European and the Andean Community
Research output: Contribution to journal › Article › Academic › peer-review
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Activities
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Curso de Postgrado en Derecho Tributario Internacional y Europeo, nivel avanzado, 2019. Postgraduate Course on International Tax Law, advanced level 2019.
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Academic
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Curso de Postgrado en Derecho Tributario internacional y europeo. Intermediate level, 2019
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Academic
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Curso de Postgrado en Derecho Tributario Internacional y Europeo, 2016
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Academic
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Curso de Postgrado en Derecho Tributario Internacional y Europeo, 2018
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Academic
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Curso de Postgrado en Derecho Tributario Internacional y Europeo, 2017
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Academic