International taxation, BEPS and PPT

When:
26/11/2020 @ 10:00 – 12:00
2020-11-26T10:00:00+01:00
2020-11-26T12:00:00+01:00
Where:
Online
Cost:
50
Contact:
Leiden University- Post-Academic lecturing

The webinar ‘International taxation, BEPS and Principal Purpose Test (PPT)’ provides an introduction to international income taxation of business transactions. The main focus is on bilateral tax treaties as a means of promoting cross- border investments and international trade through the avoidance of international double taxation. This webinar will also give an overview on the impact of the recent legal tools to prevent tax avoidance behaviors in cross-border settings, namely the ¨principal purpose test¨ envisaged by article 29 (9) OECD MC and the EU GAAR laid down in article 6 EU ATAD Directive.

Speakers Irma Mosquera and Ricardo Garcia Antón

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