ΠΕΡΙΓΡΑΦΗ

This seminar contributes to Continuing Professional Development for 6 CPD Units and it has been verified by CYBAR Association.

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

After the completion of the webinar, participants are expected to:

1. Develop an understanding of international tax laws, regulations, and their implications in cross-border financial transactions;
2. Acquire skills to identify potential red flags and irregularities in cross-border financial activities that may trigger tax investigations.
3. Identify specific articles from DTTs which can be used to challenge tax structures.
4. Develop strategies and methodologies to effectively mitigate risks associated with cross-border tax arrangements.
5. Develop skills to resolve conflicts and challenges arising from differing interpretations of tax laws and regulations across multiple jurisdictions.
6. Participate in fruitful discussions with the tax authorities.
7. Ensure your clients are safeguarded from cross-border tax investigations from the planning and establishment stage, to avoid any surprises.

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

More specifically, this seminar is addressed to:

• Lawyers;
• Financial Controllers;
• Finance Managers;
• Auditors;
• Internal and External Accountants;
• Professionals with a particular interest in Cross-Border Tax Investigations;
• Tax compliance and advisory professionals.

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

MODULES 

Introduction 

• Registration and introduction of participants 
• Overview of seminar objectives and materials 
• Outline of session topics and expected outcomes

Session 1: Legal Background on Financial Arrangements 

• Section 33- TP Rules • Section 33 (‘Old’ Deemed Interest Rules) 
• Passive/Active Test (SDC vs Income Tax) 
• Interest Restriction Rules (Article 11[15]) 
• Interest Limitation Rules (EU ATAD) 
• EU WHT Rules (Black Listed/Low Tax Jurisdictions) 
• NID Regime 
• Tax Reform – Affected Areas

Session 2: Practical Application (Tax Compliance) 

• Tax Computation (Overview) 
• Tax Computation (Workings) 
• Required Information (From accountants/auditors) 
• Matching Concept – NID Practical Example 
• Implementation of TP rules (CTD Practice) 
• Team exercises (Choose applicable rules)

Session 3: Tax Examinations 

• Periodic Tax Examinations (CTD) 
• Cross-Border Tax Investigations 
• Main Areas of Concern
• Requested Documentation 
• Effects of failing examination

Session 4: Practical Examples 

• Case Study 1 – CTD Adjustment 
• Sample Complex Tax Computations 
• Case Study 2 – TP Adjustment 
• Alternative Arrangements (Group Finance Co) 
• Case Study 3 – WHT Implications

Wrap-Up & Conclusion 

• Summary of key areas covered 
• Selling areas for professionals & key takeaways 
• Open discussion and participant Q&A