Examination of base erosion and profit shifting (BEPS); general anti avoidance and abuse provisions; thin capitalization and related interest related limitations; dual loss; controlled foreign company and related rules; beneficial ownership; substance requirements; tax rulings, advance pricing agreements (APAs), and mutual agreement procedure (MAP) Credits 3. 3 Lecture Hours.
Examination of base erosion and profit shifting (BEPS); general anti avoidance and abuse provisions; thin capitalization and related interest related limitations; dual loss; controlled foreign company and related rules; beneficial ownership; substance requirements; tax rulings, advance pricing agreements (APAs), and mutual agreement procedure (MAP) Credits 3. 3 Lecture Hours.
