The OECD and CREDAF organised a virtual training workshop on « Tax Treaties: Specific Provisions – PE, Royalties and Services » from 8 to 10 December from 1 to 4 pm (Paris time, GMT + 1). About 100 participants, members of CREDAF, took part in this workshop which allowed them to study in detail the application, interpretation and relatively complex strategic issues relating to tax treaties, in connection with the provisions on permanent establishment, royalties and services.
The work focused on practical application issues through discussions and case studies. The experts made short presentations and guided the discussions arising from the issues raised in the case studies. Participants took part in the analysis of the case studies and their resolution through the polling and chat features of the video conferencing solution used for this workshop. They also actively participated in the exchanges by asking questions and sharing their observations on the different topics discussed during the workshop, through the chat function or during the question and answer sessions at the end of each day.
As a reminder, this event was aimed exclusively at officials from CREDAF member countries. The sessions were held in French and were therefore particularly useful for officials involved in the application, interpretation and negotiation of tax treaties.