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Institute of Certified Tax Accountants (ICTA) → Post-Graduate Diploma in International Taxation

Month 3 - Model Tax Conventions on Double Tax Avoidance (PGDIT 103)


Description
- Comparison of the Model Tax Conventions: OECD Model Convention of Income and Capital (OECD MC), UN Model Convention (UN MC), United States Model Convention (US MC).
- Articles in the Model Conventions, keeping in view the UN Convention.
Content
  • Section 1 5d
  • Comparison of the OECD MC, UN MC, and the US MC
  • Section 2 8d
  • Key Differences amongst the OECD MC, UN MC and the US MC
  • Miscellaneous Matters Relating to the OECD MC, UN MC and the US MC
  • The "Tax Sparing" Provision in the UN MC
  • Section 3 13d
  • Assignment 1
  • Section 4 17d
  • Assignment 2
  • Section 5 30d
  • Progress Mock Examination
Completion rules
  • All units must be completed
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