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Moodle MOOC26
OECD-Art1
Week 1: Introduction to Article 1 – Defining "Persons Covered"
YouTube explanation of Article 1
YouTube explanation of Article 1
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Section outline
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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
Completion requirements:
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YouTube explanation of Article 1
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Core reading and intro interactive video: Article 1 & Commentary 1-10
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Core reading and intro interactive video: Article 1 & Commentary 1-10
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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Why do tax treaties matter
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