CIMA Mastercourse on international tax and double tax treaties
Tuesday, 29 October 2013 00:46
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International trade and cross border investment has become very important in the process of globalisation. As a result, knowledge of international taxation and double tax treaties is a stepping stone for professionals dealing with international trade. The course has been designed to achieve this need and would be covered within two half-day sessions.
This two day event will cover what is international taxation; what is double taxation?; legal framework in Sri Lanka and tax treaties; treaties for avoidance of double taxation; model conventions – OECD model, UN model, Andean model and US model; general format of double tax treaties (scope and taxes covered, permanent establishment and business profits – including a case study, dividends, interests, royalties, independent personal services and dependent personal services, shipping and aircraft, elimination of double taxation, credit and deduction methods, and tax sparing clause, non discrimination clause, mutual agreement procedure and exchange of information, overview of other articles; rules of interpretation of tax treaties – UN and OECD commentaries; international tax planning; tax havens - what is a tax haven?, treaty shopping and cross border investments; international tax case law; relevance of tax treaties; overview of double tax treaties of Sri Lanka.
Speaker Suresh R.I. Perera is presently the Principal of the Tax and Regulatory Division at KPMG Sri Lanka. He also served as a Director of Secretaries & Registrars Ltd., the secretarial arm of KPMG.
He is a multidisciplinary professional qualified in both law and accountancy. He obtained the degree in Bachelor of Laws (LLB) from the Faculty of Law and is a sworn Attorney-at-Law of the Supreme Court of Sri Lanka.
Suresh is also an Associate Member of the Chartered Institute of Management Accountants of UK (ACMA, CGMA). He is a Member of the Tax Cluster appointed by the Ministry of Finance and the Sri Lankan Branch of the International Fiscal Association. Suresh served as the Chairman of the Tax Committee of the Bar Association of Sri Lanka in 2008 and 2009.
The forum commences and Wednesday 30 October and will be continued on 1 November 2013, both days from 2 to 5:30 p.m. at the Cinnamon Grand hotel. Details and registration forms could be obtained by contacting CIMA Sri Lanka Division via email on [email protected] or on 0112 503880.
