Tax Seminar III on Double Tax Treaty Abuse, BEPS Developments (Action 6) and Selected Aspects on Article 7 OECD MC (Authorised OECD Approach)

Abstract

A tax seminar for students following the LL.M courses in International Taxation of Business Income and International Tax Planning and Transfer Pricing was held at the Faculty of Arts and Social Sciences of Maastricht University on 15 May, 2014. The objective of this seminar was to provide the students with additional information and insights on Double Tax Treaty Abuse and Article 7 OECD Model Tax Convention on Income and Capital (OECD MC) in preparation for their upcoming exam and, at the same time, give them a deeper understanding of the current Base Erosion and Profit Shifting (BEPS) developments. Dr Marcel Schaper, assistant professor of law at Maastricht University, welcomed the speakers as well as the participating students and gave a brief introduction to the subject of the seminar. The seminar featured two presentations given by Mr Carlos Gutierrez and Mr Luis Nouel, both IBFD principal research associates.