I. Basis principles of international taxation - part 1
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Welcome to the course (3:03)
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Video lesson 1: Jurisdiction to tax (7:57)
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Video lesson 2: Taxes and Tax Systems (7:45)
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Video lesson 3: State practice in exercising tax jurisdiction (9:51)
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Video lesson 4: Causes of International Double Taxation (15:51)
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Recommended readings: Online Resources 1
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Quiz 1
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Case study 1
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Case study 1: answers
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Case study 2
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Answers to Case study 2
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Case study 3
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Answers to case study 3
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Course assignment 1
II. Basis principles of international taxation - part 2
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Video lesson 5: Methods for relief from double taxation (24:56)
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Video lesson 6: Private international law and tax (30:19)
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Video lesson 7: The history of international tax law (7:36)
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Video lesson 8: European Union law and international tax (4:35)
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Video lesson 9: Tax and international human rights instruments (4:17)
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Video lesson 10: State responsibility in international tax – the development of the concept of harmful tax competition (15:52)
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Recommended readings: Online Resources 2
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Quiz 2
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Case study 4
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Answers to Case study 4
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Case study 5
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Answers to Case study 5
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Case study 6
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Answers to Case study 6
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Course assignment 2
III. Double taxation conventions (DTCs), focusing on the current versions of the OECD Model Tax Convention (OECD MTC) and the United Nations Model Double Taxation Convention (UN MTDC) - Part 1
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Video lesson 11: Types of DTCs (limited, multilateral etc.) and negotiation of DTCs (13:14)
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Video lesson 12: DTCs and domestic law (8:54)
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Video lesson 13: Format and structure of a DTC (5:54)
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Video lesson 14: Approach to the application of a DTC: applying a DTC to a concrete scenario (8:53)
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Video lesson 15: Interpretation of DTCs (12:10)
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Video lesson 16: Provisions relating to the scope of a DTC: Articles. 1, 2, 29, 30, 31 and 32 (14:20)
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Video lesson 17: Key definitional provisions: Meaning of “resident” and resolution of cases of dual residence – Article 4, OECD MTC and UN MDTC (6:49)
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Video lesson 18: Key definitional provisions: Permanent establishment concept: determining the existence of a permanent establishment – Article 5, OECD MTC and UN MDTC (15:55)
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Video lesson 19: DTC provisions relating to businesses (9:42)
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Video lesson 20: DTC provisions relating to individuals (17:30)
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Recommended readings: Online Resources 3
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Quiz 3
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Case study 7
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Answers to case study 7
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Case study 8
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Answers to case study 8
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Case study 9
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Answers to case study 9
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Course assignment 3
IV. Double taxation conventions (DTCs), focusing on the current versions of the OECD Model Tax Convention (OECD MTC) and the United Nations Model Double Taxation Convention (UN MTDC) - Part 2
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Video lesson 20: DTC provisions relating to investment income and gains (19:32)
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Video lesson 21: Relevance of the “other income” Article – Article 21, OECD MTC (8:14)
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Video lesson 22: Limitation of benefit provisions (19:28)
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Video lesson 23: Methods of elimination of double taxation – Articles 23A and 23B, OECD MTC (10:38)
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Video lesson 24: The impact of the non-discrimination article – Article 24, OECD MTC (12:27)
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Recommended readings: Online Resources 4
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Quiz 4
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Case study 10
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Answers to case study 10
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Case study 11
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Answers to case study 11
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Case study 12
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Answers to case study 12
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Course Assignment 4
V. Double taxation conventions (DTCs), focusing on the current versions of the OECD Model Tax Convention (OECD MTC) and the United Nations Model Double Taxation Convention (UN MTDC) - Part 3
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Video lesson 25: The resolution of disputes under DTCs (10:51)
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Video lesson 26: The application of DTCs to electronic commerce (6:59)
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Video lesson 27: The digital economy (7:26)
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Video lesson 28: The work of the Platform for Collaboration on Tax (4:23)
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Video lesson 29: The work of the UN Committee of Experts on International Cooperation in Tax Matters (3:14)
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Recommended readings: Online Resources 5
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Quiz 5
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Case study 13
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Answers to case study 13
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Case study 14
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Answers to case study 14
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Case study 15
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Answers to case study 15
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Course assignment 5
VI. BEPS 2.0: Pillar One and Pillar Two
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Pillar One – Amount A, Amount B and the Multilateral Convention to Implement Amount A of Pillar One (19:51)
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Pillar Two – Income inclusion rule; under taxed profit rule, the subject to tax rule and the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (18:10)
VII. Transfer pricing and restrictions on interest deductibility
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Video lesson 30: Various approaches to the determination of profits of branches and associated enterprises (5:34)
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Video lesson 31: State practice with respect to transfer pricing (7:22)
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Video lesson 32: Transfer pricing and DTCs – Article 9, OECD MTC (3:17)
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Video lesson 33: Advanced pricing agreements (7:55)
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Video lesson 34: OECD Transfer Pricing Guidelines (27:26)
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Video lesson 35: Transfer pricing and BEPS (7:18)
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Video lesson 36: Transfer pricing and developing countries (7:14)
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Video lesson 37: State practice with respect to restrictions on interest deductibility (including thin capitalisation rules) (6:43)
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Video lesson 38: DTCs and restrictions on interest deductibility (5:04)
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Recommended readings: Online Resources 6
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Quiz 6
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Case study 16
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Answers to case study 16
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Case study 17
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Answers to case study 17
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Case study 18
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Answers to case study 18
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Weekly assignment 6
VIII. International tax avoidance and miscellaneous topics
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Video lesson 39: Harmful tax practices (5:12)
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Video lesson 40: Domestic law approaches to international tax avoidance (11:03)
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Video lesson: Money-laundering legislation and international tax avoidance (8:10)
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Video lesson: Co-operation between revenue authorities (9:24)
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Video lesson: Conventions for administrative assistance in tax administration (4:23)
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Video lesson: Base Erosion and Profit Shifting (BEPS) (10:05)
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Video lesson: Indirect taxes and international taxation (7:05)
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Video lesson: Cross-border mergers (7:30)
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Video lesson: OECD Secretariat analysis of tax treaties and the impact of the COVID-19 crisis (7:14)
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Recommended readings: Online Resources 7
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Quiz 7
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Case study 19
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Answers to case study 19
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Case study 20
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Answers to case study 20
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Case study 21
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Answers to case study 21
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Course assignment 7
Past papers
Mock exams
Tips for the ADIT Principles of International Taxation exam
