Taxand Training Asia Senior School 2018 Programme

 

Day 1: Soft Skills

 

Instructor: Henrietta Kristanto (Taxand Indonesia)

 

27 August

 

08.30 – 09.00 Registration

 

09.00 – 10.00 Welcome and Overview of the TAXAND ASIA SENIOR SCHOOL PROGRAMME and ABOUT TAXAND

 

10.00-10.30 Break – coffee & refreshments/Networking session

 

10.30-11.30 Persuasion Skills

 

11.30- 13.00 The Art of Managing People

 

13.00 –14.00 Lunch

 

14.00 –16.30 Client Servicing

 

15 16.30 –17.00 Break – coffee & refreshments/Networking session

 

17.00- 18.30 Networking event

 

19.30 Dinner

 

Days 2 and 3: Issues Related to Tax Treaties

 

Instructors: Martin Mijares (Taxand Philippines) & Rahul Charkha (Taxand India)

 

28 August 2018

 

9.00–10.45 Installation Permanent Establishment (PE)

  • Installation PE – Concept
  • Measurement of time period
  • Observations on Installation PEs
  • Some judicial rulings on Installation PEs

10.45 –12.30 Other Forms of Permanent Establishments

  • Concept of Permanent Establishment (‘PE’) – refresher
  • Liaison office – can it constitute a PE?
  • Service PE
  • Agency PE
  • Case for a virtual PE

12.30-14.00 Lunch

 

14.00-15.30 Taxability of Software Services

  • Types of transactions involving software
  • Sale of goods resulting in “business profits” or grant of a licence resulting in “royalty”
  • Taxation of e-commerce transactions

15.30-16.00 Break – coffee & refreshments/Networking session

 

16.00-17.00 Controlled Foreign Corporation Rules (CFC)

 

29 August 2018

 

09.00-10.30 Beneficial Ownership

  • International commentary on the meaning of “beneficial owner”
  • What do the Chinese tax authorities say?
  • What does the Indonesian tax authorities say?
  • What is the Indian experience?

10.30-11.00 Break – coffee & refreshments/Networking session

 

11.00-13.00 General Anti-Avoidance Rules (GAAR)

  • Anti avoidance principles – Evolution
  • International framework & experience with GAAR
  • Anti-avoidance provisions under the Indian Direct Taxes Code
  • The way forward

13.00 -14.00 Lunch

 

14.00 -15.30 Tax Treaty Issues

  • Most Favoured Nation (MFN) clause
  • Tax credits
  • Mutual agreement procedure

15.30-16.00 Break – coffee & refreshments/Networking session

 

16.00-17.00 Tax Treaty Issues (cont’d)

 

17.00 – 17.30 Closing

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