Important concepts in international tax – Wisen

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ADIT Exam Strategy – 25 January 2025

Intro to legal basis for model tax convention

Important concepts in international tax

Article 4 and continuation of important concepts

Article 3 and Article 15

Article 17 case and Article 18 and Article 19

Article 5 OECD commentary

Overview of beps action statements and action statements 7

Case studies on BE from Article 5

Article 11 and beneficial owner

BEPS action statements 4

Action statements 4 continued and article 10

Commentary on article 10 and OECD note on financial instruments

OECD note on financial instruments continued

Force of attraction and beps action statements 2

BEPS action statements 2 continued with specific case examples

BEPS action statements 2 continued. Title and preamble of OECD mtc

beps action statement 6 and article 29

beps action statement 5

BEPS action statement 3

BEPS action statement 15

Mutual agreement procedure article 25 and action statement 14

Article 26 and action statement 12

Important case decisions on Pe and action statement 15: multi lateral instrument

Transfer pricing – methodology specified in article 7

Transfer pricing dispute resolution

Library

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Use of OECD commentary Interpretation

OECD Model Tax Convention

Brian J Arnold Tax Treaties

UN Model_Double Taxation Convention

Action Statement 7 – Artificial Avoidance of PE

Note on Force of Attraction vis a vis PE

Two Pillar Solution to address the Tax Challenges

BEPS 7 Summary of Final Report Items EY

myths-and-facts-about-beps

Action-Statement-1-Challenges-of-Digital-Economy

Action-Statement-4

Transfer-Pricing-Guidance-on-Financial-Transactions_-Inclusive-Framework-on-BEPS_-Actions-4-8-10

Action-2-Hybrid-Mismatches

Action-Statement-6-Preventing-Tax-Treaty-Override

Action-5-Resumption-of-application-of-substantial-activities-factor

Action-Statement-5

Bold-International-Tax-Reforms-to-counter-GLoBE

Oecd-amount-B-guidelines

Achievements-of-BEPS

Action-Statement-14-Dispute-Resolution-More-Effective

Action-Statement-15

multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS

Action-12-Mandatory-Disclosure

OECD-automatic-exchange-of-information-report

model-mandatory-disclosure-rules-for-crs-avoidance-arrangements-and-opaque-offshore-structures

CRS-publication

Article-26-amendment-Feb-2024

Action-8-10-Aligning-Transfer-Pricing-Outcomes

Action-13-country-by-country-reporting

Progress Report on 7 Principles for Global Tax Cooperation

Mar 24 Tax Treaty Misuse Progress Report

Notes

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Sources of Taxation

Case Law on Virtual PE

List of Case Laws June 2024

Progress Report

Action 7 – Additional Guidance on attribution of profits to PE

Art.3 – Important for Exam

Art.4 – Important for Exam

Study Notes PPT

Study Notes PPT (copy)

Outcome-statement-on-the-two-pillar-solution

Statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021

Amount-A-Pillar-1-whether-a-solution

Important Questions

ADIT paper 1 study notes – BEPS Action Statements exc.TP

Question Papers

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Revision Sessions

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Exam Tips and Article 9

June 23 paper, Article 29

June 23 Paper – Part 2

December 2023 paper

December 2023 paper – Part 2

June 2024 Paper

Case study on Interest Deductions

Digitalization and June 2021 paper

June 2021 Paper – Part 2

June 2021 paper – Part 3

Multilateral convention FAQ

Tax cooperation and and Prevention of tax treaty abuse

BEPS Action statement 5, 6

Action statement 7,3,2

Assignments

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Assignment 1st question on 2-Pillar

Assignment 2nd question on 2-Pillar

Private: Principles of International Taxation for ADIT, UK (Copy 1)

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