EWBCLB NUS Law-Loyens & Loeff Seminar - The UN Model & Commentary: The 2021-2022 update and its impact on tax treaty practice

Event Date

From Thursday 01 Dec 2022 - 03:30 PM To Thursday 01 Dec 2022 - 05:30 PM

Venue

Seminar Room 5-1, NUS Law, Bukit Timah Campus

Organiser

National University of Singapore Faculty of Law

Practice Area

Tax

Training Level

Foundation

Public CPD Points

1.5

Event Outline

The new Art. 12B offers an alternative to the OECD Pillar I proposal remains to be seen whether states will seriously consider the inclusion of such a provision in their tax treaties. Attention will be paid to the 2017 introduced provision on technical services fees. Changes to the 2021 UN Model made to the taxing rights in respect of capital gains, particularly the rule on gains realized through the disposal of company shares that have an interest in companies resident in other treaty state.

Event Link

NUS-35F-220500

Event Attachment

NUS-220500_EventBrochure.pdf