Double Taxation Agreements - General Principles & The Model Conventions

Introduction

Presented by expert speaker Karen Speight, this webinar will examine the general purpose of double taxation agreements and will consider the provisions of various models utilised across the world.

It is aimed at anyone who has or deals with income, profits or capital gains sourced across more than one jurisdiction or who simply wants a more detailed understanding of how double taxation agreements work.

For further information regarding the specific application of double taxation agreements to the UK, please see Karen Speight’s other webinar Double Taxation Agreements - Exploring the Impact on UK Taxation - Webinar

What You Will Learn

This webinar will cover the following:

• The theoretical basis for seeking to eliminate double taxation
• The development of the use of the double taxation agreement and the main models in use today
• Details of the provisions of the OECD model convention and how these apply to the main types of income, profits and gains