To provide an understanding of the OECD Model (including respective commentary), its use, and basic provisions that will allow the participants to understand, interpreted and apply double tax treaties and general tax principles.
To provide the participants with an understanding of:
(a) The purpose and scope of the OECD Model and the respective commentary;
(b) The OECD Model and the respective commentary application;
(c) The OECD Model and the respective commentary implementation/interpretation; that will allow them to apply the OECD Model and the respective commentary in their daily professional life and offer respective advice to their clients.
This seminar also serves as a basic overview of the ADIT paper I syllabus.