This is an SILE-accredited webinar.
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Decisions of influential courts from around the world are shaping the interpretation and application of double taxation agreements (DTA). How are some key treaty concepts such as permanent establishments (PE), beneficial ownership, royalties and service fees interpretated internationally? What can be learned from these international cases for the practice in Singapore or around the region? Among the highlights:
- Is shared office space a PE? Can one office be a PE for two enterprises?
- Under what circumstances is a subsidiary also deemed a PE?
- How much substance is enough to deem a holding the beneficial owner?
- Is use of a data centre a royalty under DTAs?
- Are upfront fees paid to a lender interest under the DTA?
- What is the difference internationally between services and royalties?
Join Accredited Tax Advisor (Income Tax), Mr Edwin Vanderbruggen, an international tax expert formerly lecturing at universities in Europe and Asia, in a highly practical and to-the-point analysis of some interesting landmark court cases from around the world.
- Delve into practical, clear analysis with real life tax planning in mind
- Learn more about the intricate world of international tax law with a comprehensive overview of court decisions from around the globe
- Understand international tax and double taxation agreements through a rundown of real-life law cases over the years
- Gain insights on how these cases may be important to international organisations amidst heighted scrutiny across the world
SCTP reserves the right to vary any aspect of the event/ webinar should the situation warrant or due to unforeseen circumstances. This includes but not limited to the following: cancel the programme, change the venue, speakers, programme dates, fees and CPE hours. SCTP will take reasonable effort to notify participants of the changes.