Course content

Días: 17, 19, 22, 24 y 26 de julio.
Lugar: Sede Miñones, Miñones 2177, Buenos Aires.
Actividad arancelada. Requiere inscripción previa.
El curso se dictará en inglés.

This seminar addresses the very important issue of the interpretation and application of Double Tax Conventions (DTCs) with particular regard to the tax treaty celebrated between Switzerland and Argentina.

With various outbound and inbound cross-border case studies between Switzerland and Argentina, we will explore the difficulties, disparities and tax planning opportunities that arise due to the different interpretation and application of the DTC Switzerland-Argentina.

Moreover, we will analyze Collective Investment Schemes (CISs) and trusts in a cross-border context. These vehicles are of considerable practical importance and are often used for optimized tax planning structures despite substantial problems that arise with respect to the application of DTCs to these vehicles.

This seminar will also cover the practical use of CISs and trusts, the conflicts of classification, qualification and allocation of income under DTCs as well as a detailed analysis of possible solutions to these important issues.