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  3. Moodle MOOC26
  4. OECD-Art1
  5. Week 1: Introduction to Article 1 – Defining "Persons Covered"

Mastering OECD Model Convention Article 1: Persons covered & Anti-Abuse rules

Section outline

  • General
  • Week 1: Introduction to Article 1 – Defining "Persons Covered"
  • Week 2: Article 1(2) – Fiscally Transparent Entities & Partnerships
  • Week 3: Collective Investment Vehicles (CIVs) – Treaty Status of Funds
  • Week 4: Article 1(3) – Saving Clauses & Domestic Taxation Rights
  • Week 5: Article 1(4) & 1(5) – Prevention of Treaty Abuse & The PPT
  • Week 6: Showcase and reflect
  • Discovering who qualifies for treaty benefits under the classic definition of a "person" and a "resident." Learning to navigate Moodle books and pages.

    • Core reading and intro interactive video: Article 1 & Commentary 1-10 Book
      Students must
      View
    • YouTube explanation of Article 1 URL
      Students must
      View
    • Why do tax treaties matter Forum
      Students must
      View
      Make forum posts: 1
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