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Moodle MOOC26
OECD-Art1
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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
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Core reading and intro interactive video: Article 1 & Commentary 1-10
YouTube explanation of Article 1
Why do tax treaties matter
Partnerships and hybrid entities
slide show partnerships and hybrid entities
Intro on Collective investment vehicles
Saving clause
Persons covered and anti abuse rules
What do YOU think?
Capstone Case Dossier
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Core reading and intro interactive video: Article 1 & Commentary 1-10
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