DTAA – International Taxation Course Overview

Day 1: Introduction & Articles 1, 2, 3, and 4

• Overview of DTAA
• Article 1 – Persons Covered
• Article 2 – Taxes Covered
• Article 3 – General Definitions
• Article 4 – Residence

Day 2: Articles 5 and 6

• Article 5 – Permanent Establishment (PE)
• ⁠Article 6 – Income from Immovable Property

Day 3: Articles 7, 8, 9, and 10

• Article 7 – Business Profits
• Article 8 – Shipping and Air Transport
• Article 9 – Associated Enterprises
• Article 10 – Dividends

Day 4: Articles 11, 12, and 13

• Article 11 – Interest
• Article 12 – Royalties and Fees for Technical Services
• Article 13 – Capital Gains

Day 5: Articles 15, 16, 17, and 18

• Article 15 – Employment Income
• ⁠Article 16 – Directors’ Fees
• Article 17 – Artistes and Sportsmen
• Article 18 – Pensions

Day 6: Articles 19, 20, and 21

• Article 19 – Government Service
• Article 20 – Students and Trainees
• Article 21 – Other Income

Day 7: Articles 22 and 23 & Treaty Procedure

• Article 22 – Non-Discrimination
• Article 23 – Mutual Agreement Procedure

Other Procedure Aspects:

• How a DTAA comes into effect
• Updating and Amending Treaties
• Practical Case Studies

Conclusion & Wrap-Up