This 6 Hour Course looks at how international tax operates and at double tax treaties from primarily a UK tax standpoint.
The first part of the course looks at how the UK taxes under domestic law, internationally mobile individuals and multinational corporations.
• residence for personal tax and the statutory residence test,
• domicile: the new rules
• changes to the taxation of property affecting non-UK residents and non-UK domiciles
Having established the UK domestic position, one then looks at whether double-tax treaties can be used to mitigate those liabilities.
The course is fully updated to take account of the changes to the structure of international taxation arising from the BEPS (Base Erosion Profit Shifting) changes and the adoption of these principles, principally in Finance Act number 2. 2017 which received Royal Assent in November 2017.
The second part of the course includes:
Who should use Double Tax Treaties and when:
• Interpreting Double Taxation Treaties
• Variations in the structure of double tax treaties
• Social Security agreements
• Anti-avoidance developments
• Reform of the taxation of non-domiciled individuals
• Double Tax Treaties and Employment Income
• Double Tax Treaties and Pensions
• Recent case law
• OECD BEPS project
This course is suitable for anyone who has to deal with internationally mobile individuals, non-UK domiciles and multi-national companies.