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Principles of International Taxation

00 General information

Watch this first: Introduction to this course (11:35)
Quick tips
CLASSES AND UPDATES
Reading material provided and additional material needed (2:44)
Previous ADIT exam papers and model answers
IFA tax 2022
IFA tax 2023

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 EU law and double tax conventions (79:48)
I.I.1 Tax and human rights - European Convention on Human Rights (17:08)
I.J. 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 (31:48)
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.I. 1 Individuals - Article 15 - Employment (28:02)
II.I.2 Individuals- Article 18 - Pensions (22:08)
II.J.1 Investment income - Article 6 - Immovable property (7:52)
II.J.2 Investment income - Article 10 - Dividends (38:31)
II.J.3 Investment income - Article 11 - Interest (27:06)
II.J.4 Investment income - Article 12 - Royalties (22:07)
II.J.5 Investment income - Article 13 - Capital gains (36:19)
II.K. Other income - Article 21 (4:38)
II.L.2 Abuse of law doctrines and DTCs
II.L.4 Limitation on Benefits - BEPS Action 6 (16:33)
II.L.5 LoB - Article 29 (96:05)
II.M Elimination of double taxation (45:00)
II.N Non-discrimination - Article 24 (45:29)
II.O.1 Dispute resolution - MAPs (87:46)
II.O.3 Dispute resolution - BEPS Action 14 (42:32)
II.O.4 Dispute resolution - BEPS Action 15 MLI (80:18)
II P&Q Digital economy - Pillar 1 - Amount A-1 (26:02)
II.P&Q Digital economy - Pillar 1 - Amount A-2 (62:37)
II P&Q Digital economy - Pillar 1 - Amount B (36:21)
II P&Q Digital economy - Pillar 1 - Multilateral Convention
II.P&Q Digital economy - Pillar 2 (119:07)
II.R Platform for Collaboration on Tax (24:14)
II.S UN Experts and Tax Framework

III. Transfer pricing and thin capitalisation

III. Source materials
III.A.1 Unitary taxation - Global formulary apportionment (23:50)
III.B.1 Examples of domestic TP legislation (21:55)
III.C Transfer pricing & Tax treaties - Article 9 (17:02)
III.D Advance Pricing Agreements (78:08)
III.E.1&2 Background TPG 2022 and compared to 1995 (16:21)
III.E.3 Transfer Pricing methodologies (22:55)
III.E.4 Special topics - Safe harbours (19:24)
III.E.4 Special topics - Intangibles (53:52)
III.E.4 Special topics - Low Value Intragroup services (15:22)
III.E.4 Special topics - Cost Contribution Agreements (27:15)
III.E.5 Dispute resolution (118:58)
III.E.6 Profit attribution to PEs (67:39)
III.F Transfer pricing and BEPS (15:21)
III.G TP and developing countries - UN Practical Manual (7:03)
III.H & I Thin capitalisation & BEPS Action 4 (46:41)

IV. International tax avoidance

IV.A Harmful tax practices (40:03)
IV.A Tax havens - demo (9:36)
IV.B Domestic law approaches to intern. tax avoidance (35:05)
IV.C Money laundering and tax avoidance (26:54)
IV.D.1 Exchange of information (34:15)
IV.D.4 Cooperation in tax enforcement (19:56)
IV.E.1 Council of Europe/OECD - Mutual Assistance (16:01)
IV.F.1-2 Scope and details of BEPS (163:03)
IV.F.1-2 BEPS overview quizz
IV.F.3 BEPS Action 2 - Hybrid mismatches (32:49)
IV.F.4 BEPS Action 3 - CFC rules (36:39)
IV.F.5 BEPS Action 5 - Harmful tax practices (32:24)

V. Miscellaneous

V.A Indirect taxes (50:24)
V.B Cross-border mergers - 1 (34:52)
V.B Cross-border mergers - 2 (16:15)
V.D Common Reporting Standard (17:20)

VI. Recent developments

Intro
Cryptocurrencies (41:31)
Covid (92:48)
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)
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-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)
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 OECD MTC Video and Podcasts

OECD MTC (65:00)

IV.A Tax havens - demo

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