The course will address the following topics:
- Session 1: Introduction to the concepts of jurisdiction to tax, double taxation, double non-taxation
- Session 2: Scope of Tax Treaties
- Session 3: Allocation rules part 1 (Art 5, 7 and 9 OECD Model Convention)
- Session 4: Allocation rules part 2 (Art. 10 to 13 OECD Model Convention)
- Session 5: Allocation rules part 3 (Art. 15 to 21 OECD Model Convention)
- Session 6: Methods of elimination of double taxation
- Session 7: Case studies