ITA101 Fundamentals of Tax Treaties

Volume I of III

Contents:

 Lesson 1 – Handouts with Text

 Lesson 2a - Handouts with text
 2a - Treaty extract - CANADA-GERMANY
 2b - Handout and text
 4 - Article - Avery Jones and Baker
 4 - Article – Lennard
 4 - Article - Owens and Bennett
 4 - Article – Wijnen
 4 - Handout and text
 4 - Treaty extract - Model treaties and CARICOM
 ITA101 Fundamentals of Tax Treaties

Volume II of III

Contents:

 5a - Article – Waters
 5a - Handout and text
 5a-Australia-Germany Treaty (2015)
 5a-Japan - Netherlands Treaty (2010)
 5b - Administrative aspects of the application of tax treaties –
Russo
 ITA101 Fundamentals of Tax Treaties

Volume III of III

Contents:

 5b - Handout and text

 7a - Case Study Caviar - Domestic Law
 7a - Case Study Mining Drills - Domestic Law
 7a - Case Study Mining Drills – Treaty
 7b - Article - Erasmus-Koen and Douma
 7b - Article – Ward
 7b - Extract Courts and Tax Treaty Law – Sasseville
 7b - Extract The Interpretation of Income Tax Treaties with
Particular Reference to the Commentaries on the OECD Model
 7b - Extract Vienna convention
 7b - Handout and text
 8a - Handout and text