Tax Transparent Vehicles in Cross-Border Transactions Explored

Introduction

Presented by expert speaker Dr Leopoldo Parada, this new virtual classroom seminar will provide you with a general overview of tax transparency entities and the complexities that may arise when they are used in cross-border scenarios.

This session will also include the study of how these issues are addressed internationally, namely the OECD Action Plan 2 rules (‘linking rules’), as well as their impact in the exclusive context of tax treaties.

What You Will Learn

This live and interactive session will cover the following:

• A recap on tax treaties and entity transparency
• An overview of tax transparency vehicles in cross-border transactions
• Main cross-border issues:
• Hybrid entities
• Double taxation
• Double non-taxation
• The international response (OECD BEPS Action 2)

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.