Double Taxation Agreements - Session 3 2024

Price:
R422.05 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


International Tax is no longer confined to a couple of specialist industries and companies.

Globalisation has left its mark and more and more trade is happening across borders.

Do you understand the tax consequences of that?

Do you understand how a Double Taxation Treaty works?

The aim of this series is to demystify these documents and help you make informed decisions

A detailed discussion on the basic concepts contained in the Double Taxation Agreements

• Residency and tie breaker rules
• Permanent Establishment
• Place of effective management
• Business Profits
• Dividends/Royalties/Interest
A detailed look at the DTA’s signed with

• United Kingdom
• Netherlands
• Mauritius
• Australia

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments:

• Understanding the impact of the Double Taxation Agreements on the workings of “normal” South African tax rules.
• Being able to apply and read the provisions of a particular DTA
• Have an understanding of the basic principles that are used to draft DTAs