UN Course on Double Tax Treaties
The Financing for Development Office (FfDO) of UN-DESA is organising, in cooperation with the Inter American Center of Tax Administrations (CIAT), a 5-day with the participation of representatives from the Ministry of Economy and the Tax Administration of Paraguay.
This course will provide the participants with a comprehensive introduction to the , as well as an overview of its similarities with and differences from the OECD Model Tax Convention on Income and on Capital. In addition to analysing the treaty rules for the allocation of taxing rights between countries over cross-border income, the course will deal with treaty provisions for the elimination of international double taxation and administrative provisions aimed at ensuring effective application of tax treaties. Moreover, the course will feature practical examples and case studies.
The course will be facilitated by renowned experts in the area of double tax treaties.
The course materials and practical cases are available in Spanish (Materiales/Casos Prácticos).
Participation
- Tentative Programme/ Agenda Tentativa
- Lista de participantes
- Biographies of Presenters/ BiografÃa de los Presentadores
Materiales
- ±õ²Ô³Ù°ù´Ç»å³Ü³¦³¦¾±Ã³²Ô
- ArtÃculo 1-4 Ãmbito de Aplicación
- Articulo 5 Establecimiento Permanente
- Articulo 7 Tributación de Rentas Empresariales
- Articulo 8 Navegación MarÃtima, Interior y Aérea
- Articulo 9 Empresas Asociadas
- Articulo 14 Renta por Servicio Personal Independiente
- Articulo 15 Renta por Servicio Personal Dependiente
- ArtÃculos 16-17-19-20 Tributación de Renta Personal
- ArtÃculo 18 Pensiones
- ArtÃculos 6,10-13 Rentas Pasivas
- ArtÃculo 21 Otras Rentas
- ArtÃculo 22 Capital
- ArtÃculo 23 A-B Eliminación de Doble Imposición
- Articulo 24 No Discriminación
- ArtÃculo 25 Procedimiento de Acuerdo Mutuo
- ArtÃculo 26 Intercambio de Información
- ArtÃculo 27 Asistencia para la Recaudación
- ArtÃculos 28-29-30 Disposiciones Especiales
Casos Prácticos
- Caso práctico sobre Residencia
- Caso práctico sobre Establecimiento Permanente
- Caso práctico sobre Rentas Empresarial
- Caso práctico sobre Tráfico Internacional
- Caso práctico sobre Dividendos
- Caso práctico sobre RegalÃas
- Caso práctico sobre Ganancias de Capital
- Caso práctico sobre Servicios
- Caso práctico sobre Pensiones