IT Lecture 8 – Double Tax/Foreign Tax relief

Lecture 8 – this is a ppt presentation and a voice recorded lecture. This is a LARGE file and will take time to download:  

https://www.dropbox.com/s/q744nsryp8uahaq/IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Unilateral{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Tax{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Treaty{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Relief.pptx?dl=0

Follow curriculum – Reading:

International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 4

OECD Income and Capital Model Convention and Commentary 2017 ARTICLES 23, and commentaries

UN Model Double Taxation Convention and Commentaries 2011 Update ARTICLE 23, and commentaries

 

Additional supplementary reading – some required to answer tutorial questions:

Basic International Taxation Vol I by Roy Rohatgi – eBook – Chapter 4.8

8 Kenya and tax sparing credits

Victor Thuronyi Comparative Tax Law – eBook

 

Tutorial and assignment questions, dates and requirements:

International Tax Course Assignment and Tutorial Questions

 

 

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