The Practice of Double Tax Treaties in Case Studies

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					     Early booking bonus




The Institute for Austrian and
International Tax Law at the Vienna University of Economics
and Business (WU) and the Research Institute
for European and International Tax Law present



The Practice of Double Tax Treaties
in Case Studies




Two specialized courses

Course I:                                          Course II:
The Practice of Double Tax Treaties                The Practice of Double Tax Treaties
in Case Studies – Fundamentals                     in Case Studies – Senior level course
A six-day thorough and structured                  A three-day course for very experienced
introduction for tax practitioners                 tax practitioners
January 18 – 23, 2010                              July 8 – 10, 2010




                                                   Akademie der Wirtschaftstreuhänder
Introduction




 T
       ax practitioners face tax treaty issues on a daily basis. The Institute for Austrian and
       International Tax Law at the WU is among the leading teaching and research insti-
       tutions worldwide in the field of double tax treaties. Its staff can draw on extensive
 know-how, acquired in tax practice, on the application of DTTs, combined with a compre-
 hensive knowledge of the literature, court rulings and administrative practice.


 The experience gained from education and teaching in the field of international tax law and
 the expert knowledge gathered at the Institute have been used to develop two courses on
 the practice of DTT law.




Organization

 Course I
 The Practice of Double Tax Treaties in Case Studies – Fundamentals
 Date, venue
 January 18 – 23, 2010
 Akademie der Wirtschaftstreuhänder
 Schönbrunner Straße 222 – 228
 A-1120 Vienna
 Fee
 EUR 2,200 excl. VAT
 Early booking bonus of 10% when booking before November 17, 2009

 Course II
 The Practice of Double Tax Treaties in Case Studies – Senior level course
 Date, venue
 July 8 – 10, 2010
 Akademie der Wirtschaftstreuhänder
 Schönbrunner Straße 222 – 228
 A-1120 Vienna
 Fee
 EUR 1,250 excl. VAT
 Early booking bonus of 10% when booking before April 7, 2010



 Contact details
 Akademie der Wirtschaftstreuhänder, www.wt-akademie.at
 Ms. Barbara Ender-Rochowansky · b.ender@wt-akademie.at
 Phone +43-1-815 08 50-15 · Fax +43-1- 817 14 37
Course I:
The Practice of Double Tax Treaties in Case Studies –
Fundamentals
Program

Monday, January 18

                Introduction to Tax Treaty Law
09.00 – 10.35   Structure of double tax treaties – The application to practice; interaction of domestic law and
                treaty law; importance of regulations in terms of the scope of the convention with regard to the
                persons covered and the taxes covered, distributive rules and methods for elimination of double
                taxation: LANg / HOFSTäTTER
10.55 – 12.30   Interpretation and application of double tax treaties; rule of interpretation of Art. 3 Para. 2 OECD
                Model Convention; relevance of the OECD Model Commentary and its modifications in practice:
                LANg / HERDIN-WINTER

                Tax Treaty Entitlement, Abuse of Tax Treaties – Where are the Limits?
14.00 – 15.35   Limitation of tax avoidance by means of double tax treaties; anti-abuse and substance-over-form
                concepts; limitation-on-benefits clauses; abuse in treaty law; treaty shopping; rule shopping;
                directive shopping: STARINgER / TENORE
15.55 – 17.30   The scope of the convention with regard to the persons covered, residence of individuals and
                companies; dual residence; the effect of tie-breaker regulations; dual resident companies as a tax
                planning tool: STARINgER / TENORE



Tuesday, January 19

                Scope of Tax Treaties, Business Profits
09.00 – 10.35   Taxes covered (Art. 2), individual and corporate income tax, net wealth taxes, exit taxes,
                social security contributions: gRUBER / TENORE
10.55 – 12.30   Distributive rules relevant for companies (Art. 7 OECD Model Convention), independent personal
                services (formerly Art. 14 OECD Model Convention) and shipping, inland waterways transport
                and air transport (Art. 8 OECD Model Convention); allocation of taxation rights; the concept of
                permanent establishment (Art. 5 OECD Model Convention): KONEzNy

                Transfer Pricing: Attribution of Profits to Permanent Establishments; Associated Enterprises
14.00 – 15.35   Allocation of profits between head office and permanent establishments (Art. 7 OECD Model
                Convention); dealings between head office and permanent establishments; the OECD separate
                entity approach (“relevant business activity approach” vs. “functionally separate entity approach”):
                PLANSKy
15.55 – 17.30   Associated companies (Art. 9 OECD Model Convention); transfer pricing issues; adjustments
                of intercompany pricing; secondary adjustments; interaction with domestic transfer pricing
                regulations; documentation requirements: ECKER / SCHUCH
Wednesday, January 20
                Interest, Dividends and Royalties in Treaty Law
09.00 – 10.35   The term “dividends”; income from shares falling under the participation exemption; interest;
                government bonds; costs of debt financing; withholding tax: zEHETNER
10.55 – 12.30   Royalties; cross-border software planning; leasing transactions: METzLER / HOHENWARTER

                Employees, Stock Options
14.00 – 15.35   Income from dependent work; frontier workers; 183-days rule; public service; pensions; severance
                payments: W. LOUKOTA / DOMMES
15.55 – 17.30   Stock options and tax treaties; OECD Report: SIMADER


Thursday, January 21
                Artists and Sportsmen; Capital Gains
09.00 – 10.35   Artists and athletes and tax treaties; “look-through-approach”: STEFANER
10.55 – 12.30   Capital gains and tax treaties: güNTHER

                Methods to Avoid Double Taxation: Exemption and Credit
14.00 – 15.35   Exemption method; exemption with progression: HASLINgER
15.55 – 17.30   Credit method; maximum credit, tax sparing: SCHUCH / DOMMES



Friday, January 22
                Qualification Conflicts and the Tax Treaty Treatment of Partnerships
09.00 – 10.35   Qualification conflicts in practice; tax planning; triangular cases – opportunities and risks: TOIFL
10.55 – 12.30   Partnerships, tax treaty entitlement, OECD Report – practical implications: TOIFL

                Protection against Discrimination in Double Tax Treaties,
                Exchange of Information and Legal Protection in Treaty Law
14.00 – 15.35   Tax planning by means of non-discrimination clauses: TOIFL
15.55 – 17.30   Exchange of information under Art. 26 OECD Model Convention; major and minor provision;
                EC law; protection of secrets; obligations to cooperate; mutual agreement procedure under Art. 25
                OECD Model Convention; Arbitration Convention; arbitration proceedings: HEIDENBAUER



Saturday, January 23
                The Impact of EC Law (ECJ Decisions) on Tax Treaty Law
09.00 – 10.35   Recent ECJ decisions relevant for tax treaty law: HOHENWARTER / METzLER
10.55 – 12.30   Double tax treaty law and EC law; The impact of the case law of the ECJ on the application of
                double tax treaties in practice, freedoms, state aid: SUTTER

                Inheritance Tax; Recent OECD Developments with regard to Income Taxes
14.00 – 15.35   The scope of the convention on inheritance tax with regard to the persons covered and the taxes
                covered; distributive rules; liabilities in inheritance tax treaty law; methods for the elimination of
                double taxation in the field of inheritance and gift tax law: SUTTER
15.55 – 17.30   Recent OECD developments, OECD Working Parties: H. LOUKOTA
Course II:
The Practice of Double Tax Treaties
in Case Studies – Senior level course
Program

Wednesday, July 8

                Recent case law in different countries: interpretation and application of tax treaties
09.00 – 10.35   Recent case law on interpretation of tax treaties, relation between domestic law and tax treaty law,
                art. 3 para. 2 OECD model convention: LANg / PATERNO
10.55 – 12.30   Recent case law on the role of the OECD model convention and the OECD commentaries in the
                interpretation of tax treaties: ECKERSTORFER

                Recent case law in different countries: treaty entitlement and treaty abuse
14.00 – 15.35   Recent case law on tax treaty entitlement: ECKER
15.55 – 17.30   Recent case law on the abuse of tax treaties: CANETE



Thursday, July 9
                Recent case law in different countries: allocation rules
09.00 – 10.35   Recent case law on allocation rules – business profits, dealing at arm’s length, permanent
                establishments, dividends, interest and royalties: HERDIN-WINTER
10.55 – 12.30   Recent case law on allocation rules – employment income, artists and sportsmen: PISTONE

                Recent case law in different countries: methods to avoid double taxation and non-discrimination
14.00 – 15.35   Recent case law on the methods to avoid double taxation: DOMMES
15.55 – 17.30   Recent case law on non-discrimination: METzLER




Friday, July 10
                Recent OECD developments: H. LOukOTA
09.00 – 10.35   Recent changes to the OECD model convention and the OECD commentaries
10.55 – 12.30   Recent OECD reports

                Recent OECD and bilateral tax treaty developments: H. LOukOTA
14.00 – 15.35   Recent OECD discussion drafts
15.55 – 17.30   Recent bilateral tax treaty developments
Speakers


           Chairman
           Prof. Dr. Michael LAnG
           Head of the Institute for Austrian and International Tax Law at the Vienna
           University of Economics and Business (WU), former partner in a company of
           chartered accountants and tax consultants




           Bernhard CAnETE                                                 Dr. katharina HASLInGER
           University assistant and lecturer at the Insti-                 Lecturer at the Institute for Austrian and
           tute for Austrian and International Tax Law                     International Tax Law at the WU, tax expert
           at the WU                                                       at a company of chartered accountants and
                                                                           tax consultants




           Sabine DOMMES                                                   Sabine HEIDEnBAuER, LL.M.
           Lecturer at the Institute for Austrian and                      University assistant and lecturer at the Insti-
           International Tax Law at the WU, tax expert                     tute for Austrian and International Tax Law
           at the Ministry of Finance in Vienna                            at the WU




           Thomas ECkER                                                    Judith HERDIn-WInTER
           University assistant and lecturer at the Insti-                 Lecturer at the Institute for Austrian and
           tute for Austrian and International Tax Law                     International Tax Law at the WU, deputy
           at the WU                                                       head of the Division for International Tax
                                                                           Law, Federal Ministry of Finance in Vienna




           Martin ECkERSTORFER                                             Matthias HOFSTäTTER
           University assistant at the Institute of                        Lecturer at the Institute for Austrian and
           Austrian and International Tax Law at the WU                    International Tax Law at the WU, tax expert
                                                                           at a company of chartered accountants and
                                                                           tax consultants




           Martina GRuBER                                                  Daniela HOHEnWARTER, LL.M.
           Lecturer at the Institute for Austrian and                      University assistant and lecturer at the Insti-
           International Tax Law at the WU, tax expert                     tute for Austrian and International Tax Law
           at a company of chartered accountants and                       at the WU
           tax consultants




           Oliver-Christoph GünTHER                                        Dr. Gerd kOnEzny
           Lecturer at the Institute for Austrian and                      Lecturer at the University of Applied Sciences
           International Tax Law at the WU, tax expert                     BFI Vienna, tax consultant, tax expert at a
           at a company of chartered accountants and                       company of chartered accountants and tax
           tax consultants                                                 consultants
Prof. Dr. Helmut LOukOTA                         karin SIMADER
Lecturer at the Institute for Austrian and       Lecturer at the Institute for Austrian and
International Tax Law at the WU, consultant      International Tax Law at the WU, tax expert
for international tax law at the Federal Mini-   at a company of chartered accountants and
stry of Finance in Vienna                        tax consultants




Dr. Walter LOukOTA                               Prof. Dr. Claus STARInGER
Lecturer at the Institute for Austrian and       University professor at the Institute for Aus-
International Tax Law at the WU, tax expert      trian and International Tax Law at the WU,
at a company of chartered accountants and        partner in a partnership of lawyers
tax consultants




Vanessa METzLER, LL.M.                           Dr. Markus STEFAnER
Lecturer at the Institute for Austrian and       Lecturer at the Institute for Austrian and
International Tax Law at the WU, tax expert      International Tax Law at the WU, tax consul-
at a company of chartered accountants and        tant, tax expert at a company of chartered
tax consultants                                  accountants and tax consultants




Lisa PATERnO                                     Dr. Franz P. SuTTER
Lecturer at the Institute for Austrian and       Lecturer at the Institute for Austrian and
International Tax Law at the WU, tax expert      International Tax Law at the WU, tax expert
at a company of chartered accountants and        at the Federal Ministry of Finance in Vienna
tax consultants




Prof. Dr. Pasquale PISTOnE                       Dr. Mario TEnORE
EURyI-ESF professor at the WU and associate      Assistant professor at the Institute for Aus-
professor of tax law at the University of        trian and International Tax Law at the WU
Salerno                                          and assistant researcher for the EURyI-ESF
                                                 project on „The impact of European law on
                                                 the relations with third countries in the field
                                                 of direct taxes”


Patrick PLAnSky                                  Dr. Gerald TOIFL
Lecturer at the Institute for Austrian and       Lecturer at the Institute for Austrian and Inter-
International Tax Law at the WU, tax expert      national Tax Law at the WU, tax consultant,
at a company of chartered accountants and        lawyer, partner in a company of chartered
tax consultants                                  accountants and tax consultants




Prof. Dr. Josef SCHuCH                           Dr. ulf zEHETnER
University professor at the Institute for Aus-   Lecturer at the Institute for Austrian and
trian and International Tax Law at the WU,       International Tax Law at the WU, tax consul-
partner in a company of chartered accoun-        tant, tax expert at a company of chartered
tants and tax consultants                        accountants and tax consultants
Registration


Fax to: +43-1-817 14 37 or send by e-mail to b.ender@wt-akademie.at




Please select the courses you would like to register for.
❏   Course I, The Practice of Double Tax Treaties in Case Studies – Fundamentals
❏   Course II, The Practice of Double Tax Treaties in Case Studies – Senior level course




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                                                                                     Akademie der Wirtschaftstreuhänder