2022 “AIRIT 云上国际税收”夏令营
国际税收协定课堂
时间:2022年7月25-28日
地点:线上课堂
Monday July 25 | |||
| 15:00 - 16:30 / 9:00 – 10:30 | Opening and Introduction to Tax Treaty Law
Structure of double tax treaties: definitions, distributive rules and methods for elimination of double taxation, interaction of domestic law and treaty law, OECD and UN Model Convention, case study. | Mario Riedl |
| 17:00 - 18:30 / 11:00 – 12:30 | Tax treaty entitlement – Scope of the tax treaty
Personal scope and material scope of DTC, dual-residence situation, partnership, case study
| Belisa Ferreira Liotti |
| 19:00 - 20:30 /13:00 – 14:30 | Business Profits
Definition of PE (Art. 5 OECD Model Convention/UN Model), physical PE, construction PE, agency PE and service PE, application of Art. 7, allocation of profits between head office and PE (Art. 7 para. 2 OECD Model Convention) | Markus Mittendorfer |
Tuesday July 26 | |||
| 15:00 - 16:30 / 9:00 – 10:30 | Transfer Pricing
Associated companies (Art. 9 OECD Model Convention), OECD Transfer Pricing Guidelines, arm’s length principle, transfer pricing methods through examples, documentation requirements | Belisa Ferreira Liotti |
| 17:00 - 18:30 / 11:00 – 12:30 | Immovable Property income and Capital Gains
Art 6: Definition of “immovable property”, allocation of taxing rights for immovable property income; Art 13: Definition of “alienation”, alienation of immovable property, movable property, shares and other property, relation to other allocation rules. | Markus Mittendorfer |
| 19:00 - 20:30 / 13:00 – 14:30 | Dividend and Interest income
Definition of “dividends”, “interest”, allocation of taxing rights, withholding taxes, beneficial ownership, PE proviso and relation to Art.7 | Mario Riedl
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Wednesday July 27 | |||
| 15:00 - 16:30 / 9:00 – 10:30 | Royalties income
Definition of “royalties”, Interest- Royalty Directive, Cross-border software planning, case studies on leasing agreements | Belisa Ferreira Liotti
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| 17:00 - 18:30 / 11:00 – 12:30 | Employees, Directors’ Fees and Entertainers and Sportspersons
Distributive rule for income from dependent work, term of “salaries, wages and other similar remuneration”, term of “employer”, 183-days-rule, distributive rule for directors’ fees, distributive rule for artists and sportsmen | Martin Klokar |
| 19:00 - 20:30 / 13:00 – 14:30 | Pensions and Government Services, Other income
Distributive rules for pensions and income from government services | Martin Klokar |
Thursday July 28 | |||
| 15:00 - 16:30 / 9:00 – 10:30 | Non-Discrimination Art. 24 OECD MC
Non-discrimination clauses in tax treaties (Art. 24 OECD Model Convention), case law on the non-discrimination clause; | Mario Riedl |
| 17:00 - 18:30 / 11:00 – 12:30 | Exchange of Information
Art 26 OECD Model Convention: exchange of information on request, spontaneous exchange of information, automatic exchange of information | Markus Mittendorfer |
| 19:00 - 20:30 / 13:00 – 14:30 | Method to avoid Double Taxation
Exemption method, exemption with progression, credit method, ordinary credit, tax sparing credit | Martin Klokar |
主办:中央财经大学国际税务研究中心 协办:中税咨询集团
2022 “AIRIT云上国际税收”夏令营
国际税收“夏日盛宴”
时间:2022年7月29日下午2-6pm
地点:线上论坛
Meeting ID: 884 3340 6768
https://us06web.zoom.us/j/88433406768?pwd=VHNiRzYrZnAzK1cvdVVZcVUwSXhvZz09
金融危机之后,世界进入百年未有之大变局,国际税收秩序也进入世纪变革;OECD设计的BEPS方略,经过1.0阶段全球反避税的激流勇进,在2.0阶段面临数字经济全球税基再平衡的巨大挑战,目前步履蹒跚。
当下挑战在于:俄乌战争性质如何界定、结局走向何方颇多争议;美国内部撕裂严重,中期大选在即,令“双支柱”方案前途未卜;欧洲摇摆不定,备受能源危机和战略不自主困扰;中国相对稳健,但需未雨绸缪,早做对策研判。
基于以上,中央财经大学国际税务研究中心特邀国内外专家就国际税收改革大趋势、数字经济国际税收改革焦点问题等与中国社会各界进行互动,以增进认知、改善工作、推进事业。
活动议程
13.30 – 14.00 | 注册登记 |
14.00 – 14.10 | 活动致辞
马海涛教授,中央财经大学副校长
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14.10 – 15.00 | 第一单元:新书发布
《数字经济国际税收变革》系列研究正式出版
发布:曹明星,中央财经大学国际税务研究中心主任 评议:廖益新,厦门大学法学院教授 姜跃生,江苏省税务局副局长 指导:张志勇,中国国际税收研究会会长 |
15.00 – 16.30 | 第二单元: 学术论坛
“OECD双支柱方案”焦点趋势
对话:Jeffrey Owens教授,维也纳经济大学国际税法研究院 John Vella教授,牛津大学商业法研究中心 朱炎生教授,厦门大学国际税法与比较税法研究中心 何杨教授,中央财经大学国际税务研究中心 主持:廖体忠,中央财经大学国际税务研究中心名誉主任 |
16.30 – 18.00 | 第三单元:专家讲座
The Impact of Pillar 2 on Tax Competition
主讲:John Vella教授,牛津大学商业法研究中心 主持:何杨教授,中央财经大学国际税务研究中心执行主任
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主办:
中央财经大学国际税务研究中心
支持:
中央财经大学财经研究院
中央财经大学财政税务学院
中国财政发展协同创新中心
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